CELEX: 62011CA0380
Language: en
Date: 2012-09-06 00:00:00
Title: Case C-380/11: Judgment of the Court (Fourth Chamber) of 6 September 2012 (reference for a preliminary ruling from the Tribunal administratif (Luxembourg)) — DI. VI. Finanziaria SAPA di Diego della Valle & C. v Administration des contributions en matière d’impôts (Freedom of establishment — Article 49 TFEU — Tax legislation — Capital tax — Conditions for granting a reduction in capital tax — Situation where a company is no longer liable to capital tax following transfer of its seat to another Member State — Restriction — Justification — Overriding reasons in the public interest)

17.11.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 355/7
            
         Judgment of the Court (Fourth Chamber) of 6 September 2012 (reference for a preliminary ruling from the Tribunal administratif (Luxembourg)) — DI. VI. Finanziaria SAPA di Diego della Valle & C. v Administration des contributions en matière d’impôts
   (Case C-380/11) (1)
   
   (Freedom of establishment - Article 49 TFEU - Tax legislation - Capital tax - Conditions for granting a reduction in capital tax - Situation where a company is no longer liable to capital tax following transfer of its seat to another Member State - Restriction - Justification - Overriding reasons in the public interest)
   2012/C 355/10
   Language of the case: French
   
      Referring court
   
   Tribunal administratif
   
      Parties to the main proceedings
   
   
      Applicant: DI. VI. Finanziaria SAPA di Diego della Valle & C.
   
      Defendant: Administration des contributions en matière d’impôts
   
      Re:
   
   Reference for a preliminary ruling — Tribunal administratif — Interpretation of Article 49 TFEU — Freedom of establishment — Tax legislation — Capital tax — National legislation making the grant of a reduction in capital tax conditional upon remaining liable to that tax in the Member State concerned for the next five tax years — Situation where a company is no longer liable for capital tax following the transfer of its seat to another Member State
   
      Operative part of the judgment
   
   Article 49 TFEU must be interpreted, in circumstances such as those at issue in the main proceedings, as precluding legislation of a Member State which makes the grant of a reduction in capital tax conditional upon remaining liable to that tax for the next five tax years.
   
      (1)  OJ C 298, 8.10.2011.