H&I 2018/349
Jacob and Lasus. Freedom of establishment. French deferred taxation system. Capital loss. Court of Justice
CJ 22-03-2018, C-327/16,C-421/16 (Uitspraak), m.nt. Frederik Boulogne (Jacob,Lassus)
- Instantie
Court of Justice of the European Union
- Datum
22 maart 2018
- Zaaknummer
C-327/16
C-421/16
- Noot
Frederik Boulogne
- Roepnaam
Jacob
Lassus
- JCDI
JCDI:ADS929468:1
- Vakgebied(en)
Vennootschapsbelasting / Fusie en splitsing
Europees belastingrecht / Richtlijnen EU
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 22‑03‑2018
Conclusie, Court of Justice of the European Union (Advocate General), 15‑11‑2017
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 10‑06‑2016
Essentie
Judgment of the Court of Justice in the joined cases Jacob and Lassus.
- Article 8 of Council Directive 90/434/EEC, Merger Directive, must be interpreted as meaning that it does not preclude legislation of a Member State pursuant to which the capital gain resulting from an exchange of securities falling within the scope of that directive is established when the transaction occurs, but is taxed in the year in which the event putting an end to the deferred taxation occurs: in this case, the transfer of the securities received in exchange.
- Article 8 of the Directive 90/434 ... Verder lezen? Log in om dit document te bekijken.