CELEX: 62011CN0048
Language: en
Date: 2011-02-02 00:00:00
Title: Case C-48/11: Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 2 February 2011 — Veronsaajien oikeudenvalvontayksikkö

2.4.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 103/17
            
         Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 2 February 2011 — Veronsaajien oikeudenvalvontayksikkö
   (Case C-48/11)
   2011/C 103/30
   Language of the case: Finnish
   
      Referring court
   
   Korkein hallinto-oikeus
   
      Parties to the main proceedings
   
   
      Applicant: Veronsaajien oikeudenvalvontayksikkö
   
      Defendant: A Oy
   
      Question referred
   
   Is an exchange of shares in which a Finnish limited company transfers to a Norwegian company (in the corporate form of an aksjeselskap [public limited company]) shares of a company which it owns and receives as consideration shares issued by the Norwegian company to be treated in taxation (taking account of Articles 31 and 40 of the EEA Agreement) neutrally in the same way as if the exchange of shares were between domestic companies or companies with their seat in Member States of the European Union?