CELEX: 62010CN0371
Language: en
Date: 2010-07-26 00:00:00
Title: Case C-371/10: Reference for a preliminary ruling from the Gerechtshof Amsterdam (Netherlands) lodged on 26 July 2010 — National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond (kantoor Rotterdam)

4.12.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 328/11
            
         Reference for a preliminary ruling from the Gerechtshof Amsterdam (Netherlands) lodged on 26 July 2010 — National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond (kantoor Rotterdam)
   (Case C-371/10)
   ()
   2010/C 328/19
   Language of the case: Dutch
   
      Referring court
   
   Gerechtshof Amsterdam
   
      Parties to the main proceedings
   
   
      Applicant: National Grid Indus BV
   
      Defendant: Inspecteur van de Belastingdienst Rijnmond (kantoor Rotterdam)
   
      Question referred
   
   
               1.
            
            
               If a Member State imposes on a company incorporated under the law of that Member State, which transfers its real company seat from that Member State to another Member State, a final settlement tax in respect of that transfer, can that company, in the present state of Community law, invoke Article 43 EC (now Article 49 TFEU) against that Member State?
            
         
               2.
            
            
               If the first question must be answered in the affirmative: is a final settlement tax such as the one at issue, which is applied, without deferment and without the possibility of taking subsequent decreases in value into consideration, to the capital gains relating to the assets of the company which were transferred from the exit Member State to the host Member State, as assessed at the time of the transfer of the company seat, contrary to Article 43 EC (now Article 49 TFEU), in the sense that such a final settlement tax cannot be justified by the necessity of allocating the power to impose taxes between the Member States?
            
         
               3.
            
            
               Does the answer to the previous question also depend on the circumstance that the final settlement tax in question relates to a (currency) profit which accrued under the tax jurisdiction of the Netherlands, whereas that profit cannot be reflected in the host Member State under the tax regime applicable there?