H&I 2012/9.1
A Oy. Exchange of shares between a Finnish company and a Norwegian company. Court of Justice
CJ 19-07-2012, ECLI:NL:XX:2012:BX2948, m.nt. Helminen
- Instantie
Court of Justice of the European Union
- Datum
19 juli 2012
- Magistraten
K. Lenaerts, J. Malenovský, R. Silva de Lapuerta, G. Arestis, D. Šváby
- Zaaknummer
C-48/11
- Noot
Helminen
- LJN
BX2948
- JCDI
JCDI:ADS912026:1
- Vakgebied(en)
Europees belastingrecht (V)
- Brondocumenten
ECLI:NL:XX:2012:BX2948, Uitspraak, Court of Justice of the European Union, 19‑07‑2012
Essentie
A Oy. Exchange of shares between a Finnish company and a Norwegian company. Court of Justice
Samenvatting
On 19 July 2012, the CJ gave its judgement in the case C-48/11, A Oy, referred to the Court on 31 January 2011 by the Supreme Administrative Court of Finland (Korkein hallinto-oikeus, the KHO). The case concerns a cross-border exchange of shares involving a company established outside EU in an EEA State.
A Finnish company limited by shares (A Oy) asked for an advance ruling from the Central Tax Board of Finland (Keskusverolautakunta, the KVL) as it was planning to ... Verder lezen? Log in om dit document te bekijken.