CELEX: 62018CA0405
Language: en
Date: 2020-02-27 00:00:00
Title: Case C-405/18: Judgment of the Court (Fourth Chamber) of 27 February 2020 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — AURES Holdings a.s. v Odvolací finanční ředitelství (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Transfer of a company’s place of effective management to a Member State other than its registered seat — Transfer of tax residency to that other Member State — National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed)

27.4.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 137/12
            
         
      Judgment of the Court (Fourth Chamber) of 27 February 2020 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — AURES Holdings a.s. v Odvolací finanční ředitelství
      (Case C-405/18) (1)
      
      (Reference for a preliminary ruling - Article 49 TFEU - Freedom of establishment - Tax legislation - Corporation tax - Transfer of a company’s place of effective management to a Member State other than its registered seat - Transfer of tax residency to that other Member State - National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed)
      (2020/C 137/14)
      Language of the case: Czech
      
         Referring court
      
      Nejvyšší správní soud
      
         Parties to the main proceedings
      
      
         Applicant: AURES Holdings a.s.
      
         Defendant: Odvolací finanční ředitelství
      
         Operative part of the judgment
      
      
                  1.
               
               
                  Article 49 TFEU must be interpreted as meaning that a company incorporated under the law of a Member State, which transfers its place of effective management to another Member State without that transfer affecting its status as a company incorporated under the law of the first Member State, may rely on that article for the purposes of contesting a refusal in the second Member State to defer losses prior to that transfer;
               
            
                  2.
               
               
                  Article 49 TFEU must be interpreted as not precluding legislation of a Member State which excludes the possibility for a company, which has transferred its place of effective management and, as a result, its tax residency to that Member State, from claiming a tax loss incurred, prior to that transfer, in another Member State, in which it has retained its registered seat.
               
            
         (1)  OJ C 301, 27.8.2018.