H&I 2014/179
DMC. Taxation of unrealised hidden reserves in the course of the contribution of a limited partnership interest into a capital company. Court of Justice
HvJ EU 23-01-2014, ECLI:EU:C:2014:20, m.nt. Almut Breuer (DMC)
- Instantie
Hof van Justitie van de Europese Unie
- Datum
23 januari 2014
- Zaaknummer
C-164/12
- Noot
Almut Breuer
- Roepnaam
DMC
- JCDI
JCDI:ADS88121:1
- Vakgebied(en)
Europees belastingrecht / Inbreuk op het gemeenschapsrecht
Europees belastingrecht / Belastingen EU
Europees belastingrecht / Algemeen
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
ECLI:EU:C:2014:20, Uitspraak, Hof van Justitie van de Europese Unie, 23‑01‑2014
Essentie
Judgment of the Court of Justice in the case DMC. Article 63 TFEU must be interpreted as meaning that the objective of preserving the balanced allocation of the power to impose taxes between Member States may justify the legislation of a Member State which requires assets in a limited partnership contributed to the capital of a capital company with its registered office in the territory of that Member State to be assessed at their value as part of a going concern, thus giving rise to the taxation, before they are actually realised, of the capital gains relating to those ... Verder lezen? Log in om dit document te bekijken.