CELEX: 62018CN0405
Language: en
Date: 2018-06-19 00:00:00
Title: Case C-405/18: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 19 June 2018 — AURES Holdings, a.s. v Odvolací finanční ředitelství

27.8.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 301/18
            
         
      Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 19 June 2018 — AURES Holdings, a.s. v Odvolací finanční ředitelství
      (Case C-405/18)
      (2018/C 301/25)
      Language of the case: Czech
      
         Referring court
      
      Nejvyšší správní soud
      
         Parties to the main proceedings
      
      
         Applicant: AURES Holdings, a.s.
      
         Defendant: Odvolací finanční ředitelství
      
         Questions referred
      
      
                  1.
               
               
                  Can the concept of freedom of establishment within the meaning of Article 49 TFEU (1) be held to cover a simple transfer of the place of a company’s management from one Member State to another Member State?
               
            
                  2.
               
               
                  If so, is it contrary to Article 49, Article 52 and Article 54 TFEU for national law not to allow an entity from another Member State, when relocating its place of business or place of management to the Czech Republic, to claim a tax loss incurred in that other Member State?
               
            
         (1)  OJ 2012 C 326, p. 47.