do-me/EUR-LEX huggingface dataset:
Case C-827/21: Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 30 December 2021 — Banca A v ANAF, President of ANAF
Date: 2021-12-30
Institutions: Court of Justice
Subjects: capital gains tax, merger, restriction on competition, share, shareholding, tax law, tax relief








C_2022165EN.01002601.xml










19.4.2022   


EN


Official Journal of the European Union


C 165/26






Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) lodged on 30 December 2021 — Banca A v ANAF, President of ANAF
(Case C-827/21)
(2022/C 165/33)
Language of the case: Romanian

Referring court

Înalta Curte de Casație și Justiție

Parties to the main proceedings


Applicant for revision: Banca A

Defendants: ANAF, President of ANAF

Questions referred







1.


Is a national court required to interpret in a manner consistent with Council Directive 2009/133/EC (1) the national tax legislation applicable to internal situations which governs the non-taxation of income arising on the cancellation of the shareholding of a receiving company in the capital of a transferring company, in circumstances such as those of this case, where:






—


the national legislature has regulated internal transactions and similar cross-border transactions with separate, non-identical rules;










—


the national rule applicable to internal transactions nevertheless operates using concepts contained in the directive — merger, transfer of assets and liabilities, cancellation of shareholdings;










—


the explanatory memorandum to the national tax law can be interpreted as meaning that the legislature intended to establish the same tax treatment for national transactions as for cross-border transactions, covered by the transposition of the directive, in order to comply with the principle of the tax neutrality of mergers in a non-discriminatory manner and in such a way as to avoid distortions of competition?














2.


Must Article 7 of Council Directive 2009/133/EC be interpreted as meaning that the benefit of the non-taxation of income arising from a transaction whereby one company cancels its shareholding in another company, following the transfer of the assets and liabilities of the latter company to the former, cannot be refused on the ground that the transaction in question does not satisfy all the conditions laid down in national law in order to be classified as a merger?










3.


Must Article 7 of Council Directive 2009/133/EC be interpreted as meaning that the benefit of non-taxation applies to the profit arising from an acquisition on favourable terms, reflected in the profit and loss account of the incorporating company?






(1)  Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (OJ 2009 L 310, p. 34).
Euro exchange rates (Source: reference exchange rate published by the ECB.) 29 December 2021 2021/C 528/04
Date: 2021-12-30
Institutions: European Commission
Subjects: euro, exchange rate, money








C_2021528EN.01003601.xml










30.12.2021   


EN


Official Journal of the European Union


C 528/36






Euro exchange rates (1)

29 December 2021
(2021/C 528/04)

1 euro =











 


Currency


Exchange rate




USD


US dollar


1,1303 




JPY


Japanese yen


129,97 




DKK


Danish krone


7,4365 




GBP


Pound sterling


0,84115 




SEK


Swedish krona


10,2608 




CHF


Swiss franc


1,0380 




ISK


Iceland króna


147,40 




NOK


Norwegian krone


9,9883 




BGN


Bulgarian lev


1,9558 




CZK


Czech koruna


24,958 




HUF


Hungarian forint


370,22 




PLN


Polish zloty


4,6037 




RON


Romanian leu


4,9499 




TRY


Turkish lira


14,1525 




AUD


Australian dollar


1,5638 




CAD


Canadian dollar


1,4486 




HKD


Hong Kong dollar


8,8127 




NZD


New Zealand dollar


1,6625 




SGD


Singapore dollar


1,5309 




KRW


South Korean won


1 341,06 




ZAR


South African rand


17,9471 




CNY


Chinese yuan renminbi


7,1994 




HRK


Croatian kuna


7,5200 




IDR


Indonesian rupiah


16 112,32 




MYR


Malaysian ringgit


4,7269 




PHP


Philippine peso


57,592 




RUB


Russian rouble


83,5863 




THB


Thai baht


37,888 




BRL


Brazilian real


6,3824 




MXN


Mexican peso


23,2544 




INR


Indian rupee


84,3880 






(1)  Source: reference exchange rate published by the ECB.