H&I 2017/136
Euro Park Service. EU law precludes prior approval of tax authority. Court of Justice
CJ 08-03-2017, C-14/16 (Uitspraak), m.nt. Eric Ginter and Julien Bellet (Euro Park Service)
- Instantie
Court of Justice of the European Union
- Datum
8 maart 2017
- Zaaknummer
C-14/16
- Noot
Eric Ginter and Julien Bellet
- Roepnaam
Euro Park Service
- JCDI
JCDI:ADS926183:1
- Vakgebied(en)
Europees belastingrecht / Richtlijnen EU
Europees belastingrecht / Algemeen
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 08‑03‑2017
Conclusie, Court of Justice of the European Union (Advocate General), 26‑10‑2016
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 11‑01‑2016
Essentie
Judgment of the Court of Justice in the case Euro Park Service.
1. In so far as Article 11(1)(a) of Council Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States does not carry out exhaustive harmonisation, EU law allows for the assessment of the compatibility of national legislation, such as that at issue in the main proceedings, in the light of primary law, where that legislation was adopted to transpose into national law the option provided for in that provision.
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