CELEX: 62011CN0322
Language: en
Date: 2011-06-28 00:00:00
Title: Case C-322/11: Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 28 June 2011 — K

27.8.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 252/25
            
         Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 28 June 2011 — K
   (Case C-322/11)
   2011/C 252/46
   Language of the case: Finnish
   
      Referring court
   
   Korkein hallinto-oikeus
   
      Parties to the main proceedings
   
   
      Appellant: K
   
      Other parties: Veronsaajien oikeudenvalvontayksikkö, Valtiovarainministeriö
   
      Question referred
   
   Must Articles 63 TFEU and 65 TFEU be interpreted as precluding national legislation under which a person with general liability to tax in Finland cannot deduct a loss incurred on the transfer of immovable property situated in France from gains on the transfer of shares taxable in Finland, whereas a person with general liability to tax in Finland may on certain conditions deduct a loss on the transfer of equivalent immovable property situated in Finland from gains on transfer?