Judgment of the Court (Grand Chamber) of 18 July 2007.

Oy AA.

Reference for a preliminary ruling: Korkein hallinto-oikeus - Finland.

Freedom of establishment - Corporate tax legislation - Ability of a company to deduct sums paid by way of intra-group transfer - Obligation on the transferee company also to have its establishment in the Member State concerned.

Case C-231/05.


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
06/10/2007 Oy AA
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Judgment
ECLI:EU:C:2007:439
18/07/2007 Oy AA
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2007:439
18/07/2007 Oy AA
Opinion
ECLI:EU:C:2006:551
12/09/2006 Oy AA
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
06/08/2005 Oy AA
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

2007 I-06373

Subject-matter

Reference for a preliminary ruling – Korkein hallinto-oikeus – Interpretation of Articles 43, 56 and 58 EC – Tax legislation concerning income tax – Deductibility by a company of sums paid as group subsidy conditional on the recipient company also being resident in the Member State concerned

Systematic classification scheme

1.
B European Community (EEC/EC)
  B-04 Free movement of persons and services
    B-04.03 Freedom of establishment
      B-04.03.00 General
B European Community (EEC/EC)
  B-05 Free movement of capital and freedom of payments
B European Community (EEC/EC)
  B-04 Free movement of persons and services
    B-04.03 Freedom of establishment
      B-04.03.00 General


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 25/05/2005

Date of the Opinion

  • 12/09/2006

Date of the hearing

Information not available

Date of delivery

18/07/2007


References

Publication in the Official Journal

Application: OJ C 193 from 06.08.2005, p.17

Judgment: OJ C 235 from 06.10.2007, p.3

Name of the parties

Oy AA

Notes on Academic Writings

  1. Penttilä, Seppo ; Mattila, Pauli K. ; Ranta-Lassila, Hannele: Suomen konserniavustusjärjestelmä - EY-oikeuden vaatimukset täyttävä vai ei?, Verotus 2005 p.355-372
  2. Herzig, Norbert: Finnische Gruppenbesteuerung vor dem EuGH - Mögliche Folgen für die Organschaft, Der Betrieb 2005 p.2374-2381
  3. Helminen, Marjaana: The Esab Case (C-231/05) and the Future of Group Taxation Regimes in EU, Intertax 2005 p.595-602
  4. Helminen, Marjaana: Pending Cases Filed by Finnish Courts: The Turpeinen Case and the Esab Case, ECJ : recent developments in direct taxation (Ed. Linde - Wien) 2006 p.87-112
  5. Liede, Hannele ; Kuivisto, Eija: Julkisasiamiehen ratkaisuehdotus asiassa Oy AA (C-231/05) - konserniverotuksen näkymät EY-oikeuden valossa, Verotus 2006 p.475-485
  6. Amby, Christen: EF-Domstolen accepterer den finske koncernbidragsordning, Skat Udland 2007 nº 8 p.665-667
  7. Cloer, Adrian ; Lavrelashvili, Nino: Erneute Bestätigung der Marks & Spencer-Rechtsprechung bei finnischer Konzernbesteuerung - alte Fragen bleiben ungeklärt, neue kommen hinzu, Recht der internationalen Wirtschaft 2007 p.777-781
  8. Dahlberg, Mattias: Skattenytt Internationellt. Finländska koncernbidragsregler förenliga med etableringsfriheten - mål C-231/05 Oy AA, SkatteNytt 2007 nº 10 p.626-628
  9. Brokelind, Cécile: Koncernbeskattningens framtid efter EGD:s dom i målet Oy AA, Svensk Skattetidning 2007 p.529-537
  10. Mok, M.R.: Nederlandse jurisprudentie ; Uitspraken in burgerlijke en strafzaken 2007 nº 584
  11. Helminen, Marjaana: Sijoittautumisoikeuden vapaus ja konserniavustusta koskeva tapaus C-231/05 Oy AA, Verotus 2007 p.488-501
  12. Chevalier, Bernard: Revue des affaires européennes 2007-08 p.429-436
  13. Bergerès, Maurice-Christian: L'impossibilité pour une filiale résidente de déduire de ses revenus imposables un transfert financier vers sa société mère étrangère est-elle compatible avec le droit communautaire?, Revue de droit fiscal 2008 Comm. 1092 p.32-36
  14. Donnat, Francis: Chronique annuelle 2007 de jurisprudence communautaire, Revue juridique de l'Economie publique 2008 nº 655 p.16
  15. Perrotin, Frédérique: Intégration fiscale et liberté d'établissement, Petites affiches. La Loi / Le Quotidien juridique 2008 nº 200 p.3-5



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Korkein hallinto-oikeus (Cour administrative suprême) - Finland

Subject-matter

  • Freedom of establishment
  • Free movement of capital

Provisions of national law referred to

Laki konserniavustuksesta verotuksessa (825/1986), 1-5 §

FI - laki konserniavustuksesta verotuksessa (825/1986), 1-5 §

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

Levits

Advocate General

Kokott

Language(s) of the Case

  • Finnish

Language(s) of the Opinion

  • German