CELEX: 62010CA0603
Language: en
Date: 2012-10-18 00:00:00
Title: Case C-603/10: Judgment of the Court (Fifth Chamber) of 18 October 2012 (reference for a preliminary ruling from the Upravno sodišče Republike Slovenije — Slovenia) — Pelati d.o.o. v Republika Slovenija (Approximation of laws — Directive 90/434/EEC — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Article 11(1)(a) — National legislation under which authorisation must be obtained for the grant of tax advantages — Application for authorisation to be made at least 30 days before the proposed operation is effected)

8.12.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 379/5
            
         Judgment of the Court (Fifth Chamber) of 18 October 2012 (reference for a preliminary ruling from the Upravno sodišče Republike Slovenije — Slovenia) — Pelati d.o.o. v Republika Slovenija
   (Case C-603/10) (1)
   
   (Approximation of laws - Directive 90/434/EEC - Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States - Article 11(1)(a) - National legislation under which authorisation must be obtained for the grant of tax advantages - Application for authorisation to be made at least 30 days before the proposed operation is effected)
   2012/C 379/08
   Language of the case: Slovene
   
      Referring court
   
   Upravno sodišče Republike Slovenije
   
      Parties to the main proceedings
   
   
      Applicant: Pelati d.o.o.
   
      Defendant: Republika Slovenija
   
      Re:
   
   Reference for a preliminary ruling — Upravno sodišče Republike Slovenije — Interpretation of Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (OJ 1990 L 225, p. 1) — Article 11(1)(a) — Tax advantages in connection with division — National legislation setting a time-limit for submitting applications for those advantages — Refusal of the tax advantages in question because of non-compliance with the time-limit — Compatibility of the refusal with the directive in question
   
      Operative part of the judgment
   
   Article 11(1)(a) of Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, under which the grant of the tax advantages applicable to a division in accordance with that directive is subject to the condition that the application relating to that operation is submitted within a specified period. However, it is for the national court to ascertain whether the details of the implementation of that period, and more particularly the determination of its starting-point of the period, are sufficiently precise, clear and foreseeable to enable taxpayers to ascertain their rights and to ensure that they are in a position to enjoy the tax advantages provided for by that directive.
   
      (1)  OJ C 80, 12.3.2011.