62024CO0201_INF
Order of the Court (Sixth Chamber) of 28 April 2025 –A.En. Slovensko
(Case C‑201/24)
(Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to companies – Directive 2009/133/EC – National legislation charging a special levy on capital gains resulting from a transfer of assets between companies established in the same Member State – Article 4(1) and Article 9 – Requirement that capital gains resulting from a transfer of assets not be subject to tax – Purely internal situation – Jurisdiction of the Court)
Questions referred for a preliminary ruling – Jurisdiction of the Court – Provisions of EU law made directly and unconditionally applicable by national legislation to situations falling outside of their scope of application – Included – Condition – Need for the national court to indicate that such a reference exists – No such indication – Clear lack of jurisdiction of the Court
(Art. 267 TFEU; Council Directive 2009/133)
(see paragraphs 30-38, operative part)
Operative part
The Court of Justice of the European Union clearly lacks jurisdiction to answer the questions referred by the Najvyšší správny súd Slovenskej republiky (Supreme Administrative Court of the Slovak Republic), by decision of 29 February 2024 (Case C‑201/24).