H&I 2024/28
Gallaher Limited. Different treatment between national and cross-border transfers of assets under UK group transfer rules compatible with EU law. Court of Justice
CJ 16-02-2023, C-707/20 (Uitspraak) (Gallaher)
- Instantie
Court of Justice of the European Union
- Datum
16 februari 2023
- Zaaknummer
C-707/20
- Roepnaam
Gallaher
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 16‑02‑2023
Conclusie, Court of Justice of the European Union, 08‑09‑2022
Beroepschrift, Court of Justice of the European Union, 30‑12‑2020
- Wetingang
Treaty on the Functioning of the EU (TFEU) Article 49, 63
Essentie
Judgment of the Court of Justice in the case Gallaher Limited.
Samenvatting
Judgment of the Court of Justice in the case Gallaher Limited on the request whether GL is subject to a tax charge, without the right to defer payment of the tax, in respect of two transactions involving the disposal of assets to companies not having their residence for tax purposes in the United Kingdom, forming part of the same group of companies as GL. Article 49 TFEU must be interpreted as meaning that a restriction of the right to freedom of establishment resulting from the ... Verder lezen? Log in om dit document te bekijken.