CELEX: 62016CN0014
Language: en
Date: 2016-01-11 00:00:00
Title: Case C-14/16: Request for a preliminary ruling from the Conseil d’État (France) lodged on 11 January 2016 — Euro Park Service, having assumed the rights and obligations of Cairnbulg Nanteuil v Ministre des finances et des comptes publics

21.3.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 106/25
            
         Request for a preliminary ruling from the Conseil d’État (France) lodged on 11 January 2016 — Euro Park Service, having assumed the rights and obligations of Cairnbulg Nanteuil v Ministre des finances et des comptes publics
   (Case C-14/16)
   (2016/C 106/27)
   Language of the case: French
   
      Referring court
   
   Conseil d’État
   
      Parties to the main proceedings
   
   
      Appellant: Euro Park Service, having assumed the rights and obligations of Cairnbulg Nanteuil
   
      Respondent: Ministre des finances et des comptes publics
   
      Questions referred
   
   
               1.
            
            
               When national legislation of a Member State makes use, in domestic law, of the option under Article 11(1) of Council Directive 90/434/EEC of 23 July 1990, as amended, on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, (1) is there scope for the measures adopted for the implementation of that option to be reviewed in the light of primary EU law?
            
         
               2.
            
            
               If so, must the provisions of Article 43 of the Treaty establishing the European Union, now Article 49 of the Treaty on the Functioning of the European Union, be interpreted as precluding national legislation, aimed at preventing tax evasion or avoidance, from imposing a condition that the use of the common system of taxation applicable to mergers and transactions treated as such is to be subject to a process of prior approval only as regards transfers made to foreign legal persons, but not transfers made to legal persons incorporated under national law?
            
         
      (1)  OJ 1990 L 225, p. 1.