CELEX: 62016CA0292
Language: en
Date: 2017-11-23 00:00:00
Title: Case C-292/16: Judgment of the Court (First Chamber) of 23 November 2017 (reference for a preliminary ruling from the Helsingin hallinto-oikeus) — Proceedings brought by A Oy (Reference for a preliminary ruling — Freedom of establishment — Direct taxation — Corporation tax — Directive 90/434/EEC — Article 10(2) — Transfer of assets — Non-resident permanent establishment transferred, in the course of a transfer of assets, to a receiving company also non-resident — Right of the Member State of the transferring company to tax that establishment’s profits or capital gains resulting from the transfer of assets — National legislation providing for immediate taxation of the profits or capital gains in the year of transfer — Collection of the tax due as revenue of the tax year in which the transfer of assets took place)

22.1.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 22/11
            
         Judgment of the Court (First Chamber) of 23 November 2017 (reference for a preliminary ruling from the Helsingin hallinto-oikeus) — Proceedings brought by A Oy
   (Case C-292/16) (1)
   
   ((Reference for a preliminary ruling - Freedom of establishment - Direct taxation - Corporation tax - Directive 90/434/EEC - Article 10(2) - Transfer of assets - Non-resident permanent establishment transferred, in the course of a transfer of assets, to a receiving company also non-resident - Right of the Member State of the transferring company to tax that establishment’s profits or capital gains resulting from the transfer of assets - National legislation providing for immediate taxation of the profits or capital gains in the year of transfer - Collection of the tax due as revenue of the tax year in which the transfer of assets took place))
   (2018/C 022/13)
   Language of the case: Finnish
   
      Referring court
   
   Helsingin hallinto-oikeus
   
      Parties to the main proceedings
   
   A Oy
   
      Operative part of the judgment
   
   Article 49 TFEU must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which, where a resident company, in the course of a transfer of assets, transfers a non-resident permanent establishment to a company that is also non-resident, first, provides for the immediate taxation of the capital gains resulting from the transfer and, second, does not allow deferred collection of the tax, whereas in an equivalent national situation such capital gains are not taxed until the disposal of the transferred assets, in so far as that legislation does not allow the deferred collection of the tax.
   
      (1)  OJ C 270, 25.7.2016.