H&I 2015/407
Verder LabTec. Transfer of assets to a foreign permanent establishment. Staggered recovery of tax on unrealised capital gains in line with the freedom of establishment. Court of Justice
HvJ EU 21-05-2015, C-657/13 (Uitspraak), m.nt. Alexander Fortuin (Verder LabTec)
- Instantie
Hof van Justitie van de Europese Unie
- Datum
21 mei 2015
- Zaaknummer
C-657/13
- Noot
Alexander Fortuin
- Roepnaam
Verder LabTec
- JCDI
JCDI:ADS688764:1
- Vakgebied(en)
Europees belastingrecht / Algemeen
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Hof van Justitie van de Europese Unie, 21‑05‑2015
Conclusie, Court of Justice of the European Union, 26‑02‑2015
Beroepschrift, Court of Justice of the European Union, 12‑12‑2013
Essentie
Judgment of the Court of Justice in the case Verder LabTec. Article 49 TFEU must be interpreted as not precluding tax legislation of a Member State, such as that at issue in the main proceedings, which, in the case of a transfer of assets from a company located within the territory of that Member State to a permanent establishment of that company located within the territory of another Member State, provides for the disclosure of unrealised capital gains pertaining to those assets which have been generated within the territory of that first Member State, the taxation of ... Verder lezen? Log in om dit document te bekijken.