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In accordance with Article 2(c) of the Mergers Directive: The request has been made in proceedings brought before the Helsingin hallinto-oikeus (Administrative Court, Helsinki, Finland) by A Oy, a company incorporated under Finnish law, concerning the immediate taxation of the capital gains of a non-resident permanent establishment of that company resulting from the transfer of that establishment to a company that was also non-resident in the course of a transfer of assets, and the collection of the tax due as revenue of the tax year in which the transfer took place. This request for a preliminary ruling concerns the interpretation of Article 49 TFEU and Article 10(2) 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, ‘the Mergers Directive’). The European Commission, by W. Roels and I. Koskinen, acting as Agents,Īfter hearing the Opinion of the Advocate General at the sitting on 13 July 2017, The Swedish Government, by A. Falk, C. Meyer-Seitz, H. Shev, U. Persson and N. Otte Widgren, acting as Agents,
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The German Government, by T. Henze, acting as Agent, The Finnish Government, by S. Hartikainen, acting as Agent, Having regard to the written procedure and further to the hearing on 8 June 2017,Īfter considering the observations submitted on behalf of: REQUEST for a preliminary ruling under Article 267 TFEU from the Helsingin hallinto-oikeus (Administrative Court, Helsinki, Finland), made by decision of 20 May 2016, received at the Court on 25 May 2016, in the proceedings brought byĬomposed of R. Silva de Lapuerta, President of the Chamber, C.G. Fernlund (Rapporteur), J.-C. Bonichot, A. Arabadjiev and E. Regan, Judges, (Reference for a preliminary ruling - Freedom of establishment - Direct taxation - Corporation tax - Directive 90/434/EEC - Article 10(2) - Transfer of assets - Non-resident permanent establishment transferred, in the course of a transfer of assets, to a receiving company also non-resident - Right of the Member State of the transferring company to tax that establishment’s profits or capital gains resulting from the transfer of assets - National legislation providing for immediate taxation of the profits or capital gains in the year of transfer - Collection of the tax due as revenue of the tax year in which the transfer of assets took place) Reference for a preliminary ruling - Freedom of establishment - Direct taxation - Corporation tax - Directive 90/434/EEC - Article 10(2) - Transfer of assets - Non-resident permanent establishment transferred, in the course of a transfer of assets, to a receiving company also non-resident - Right of the Member State of the transferring company to tax that establishment’s profits or capital gains resulting from the transfer of assets - National legislation providing for immediate taxation of the profits or capital gains in the year of transfer - Collection of the tax due as revenue of the tax year in which the transfer of assets took place.ĭigital reports (Court Reports - general - 'Information on unpublished decisions' section) Request for a preliminary ruling from the Helsingin hallinto-oikeus. Judgment of the Court (First Chamber) of 23 November 2017. Judgment of the Court (First Chamber) of 23 November 2017.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Helsingin hallinto-oikeus.#Reference for a preliminary ruling - Freedom of establishment - Direct taxation - Corporation tax - Directive 90/434/EEC - Article 10(2) - Transfer of assets - Non-resident permanent establishment transferred, in the course of a transfer of assets, to a receiving company also non-resident - Right of the Member State of the transferring company to tax that establishment’s profits or capital gains resulting from the transfer of assets - National legislation providing for immediate taxation of the profits or capital gains in the year of transfer - Collection of the tax due as revenue of the tax year in which the transfer of assets took place.#Case C-292/16.