H&I 2022/277
Gallaher. UK’s group transfer rules. Restriction is justified by the allocation of taxing powers. Advocate General
CJ 08-09-2022, C-707/20 (Conclusie) (Gallaher)
- Instantie
Court of Justice of the European Union (Advocate General)
- Datum
8 september 2022
- Zaaknummer
C-707/20
- Roepnaam
Gallaher
- Vakgebied(en)
Europees belastingrecht / Algemeen
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 16‑02‑2023
Conclusie, Court of Justice of the European Union (Advocate General), 08‑09‑2022
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 30‑12‑2020
- Wetingang
Treaty on the Functioning of the EU (TFEU) Article 49
Essentie
Gallaher. UK’s group transfer rules. Restriction is justified by the allocation of taxing powers. Advocate General
Samenvatting
Opinion of Advocate General Rantos in the case Gallaher. Article 49 TFEU must be interpreted as meaning that a restriction on the right to freedom of establishment resulting from the difference in treatment between national and cross-border transfers of assets for consideration within a group of companies under national legislation which imposes an immediate tax charge on a transfer of assets by a company resident for tax purposes in the United Kingdom may, in principle, be justified by ... Verder lezen? Log in om dit document te bekijken.