do-me/EUR-LEX huggingface dataset:
Case C-318/22, GE Infrastructure Hungary Holding: Judgment of the Court (Ninth Chamber) of 16 November 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — GE Infrastructure Hungary Holding Kft. v Nemzeti Adó — és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares — Directive 2009/133/EC — Partial division — Purely internal situation — No reduction in share capital — Company holding 100 % of the share capital of the transferring company)
Date: 2023-11-16
Institutions: Court of Justice
Subjects: approximation of laws, corporation tax, establishment, national law, shareholder, shareholding, tax law, transfer of businesses








C_202400514EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/514


8.1.2024





Judgment of the Court (Ninth Chamber) of 16 November 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — GE Infrastructure Hungary Holding Kft. v Nemzeti Adó — és Vámhivatal Fellebbviteli Igazgatósága
(Case C-318/22, (1) GE Infrastructure Hungary Holding)
(Reference for a preliminary ruling - Approximation of laws - Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares - Directive 2009/133/EC - Partial division - Purely internal situation - No reduction in share capital - Company holding 100 % of the share capital of the transferring company)
(C/2024/514)
Language of the case: Hungarian

Referring court

Fővárosi Törvényszék

Parties to the main proceedings


Applicant: GE Infrastructure Hungary Holding Kft.

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Operative part of the judgment







1.


The Court of Justice of the European Union has jurisdiction, on the basis of Article 267 TFEU, to interpret European Union law where that law does not directly govern the situation at issue, but the national legislature has chosen, when transposing the provisions of a directive into national law, to apply the same treatment to purely domestic situations as to those governed by the directive, as it is free to do.










2.


Article 8(2) of 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,
must be interpreted as precluding national legislation which makes the benefit of that provision subject to conditions relating to a reduction in the shareholding of the shareholder of the transferring company in that company or to a reduction in the share capital of that company, which are not provided for by that directive.






(1)  
            OJ C 326, 29.8.2022.


ELI: http://data.europa.eu/eli/C/2024/514/oj
ISSN 1977-091X (electronic edition)