62020CO0113_INF
Order of the Court (Sixth Chamber) of 1 October 2020 – Slovenský plynárenský priemysel
(Case C‑113/20)
(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Directive 90/435/EEC – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Scope ratione temporis – Corporation tax relating to a period prior to the date of accession of a Member State to the European Union – Tax adjustment issued after the date of accession)
Questions referred for a preliminary ruling – Jurisdiction of the Court – Limits – Interpretation of an EU directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Recovery of unpaid corporation tax in respect of a period prior to the date of accession of a Member State to the European Union – Tax adjustment issued after the date of accession – Precluded
(Art. 267 TFEU; Council Directive 90/435)
(see paras 25, 30, 31, operative part)
Operative part
Council Directive 90/435/EEC of 23 July 1990, on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States does not apply in a situation in which the tax authorities of a Member State recover from the taxpayer unpaid corporation tax in respect of a tax period preceding the accession of that Member State to the European Union by means of a tax adjustment issued after that accession.