CELEX: 62020CN0113
Language: en
Date: 2020-02-28 00:00:00
Title: Case C-113/20: Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia) lodged on 28 February 2020 — Slovenský plynárenský priemysel, a.s. v Finančné riaditel’stvo Slovenskej republiky

16.11.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 390/17
            
         
      Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia) lodged on 28 February 2020 — Slovenský plynárenský priemysel, a.s. v Finančné riaditel’stvo Slovenskej republiky
      (Case C-113/20)
      (2020/C 390/24)
      Language of the case: Slovak
      
         Referring court
      
      Najvyšší súd Slovenskej republiky
      
         Parties to the main proceedings
      
      
         Applicant: Slovenský plynárenský priemysel, a.s.
      
         Defendant: Finančné riaditel’stvo Slovenskej republiky
      By order of 1 October 2020, the Court (Sixth Chamber) ruled as follows:
      Council Directive 90/435/EEC (1) of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States does not apply in a situation in which in which the tax authorities of a Member State recover from the taxpayer unpaid corporation tax in respect of a tax period preceding the accession of that Member State to the European Union by means of a tax adjustment issued after that accession.
      
         (1)  OJ 1990 L 225, p. 6.