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- Referral date: 01-07-2011
- Show case reference
- Opinion date: 10-07-2012
- Ruling date: 19-12-2012
- AG: Jääskinen
References in this case
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16.7.2011 |
EN |
Official Journal of the European Union |
C 211/14 |
Reference for a preliminary ruling from the Commissione tributaria regionale di Milano (Italy) lodged on 2 May 2011 — 3D I srl v Agenzia delle Entrate — Ufficio di Cremona
(Case C-207/11)
2011/C 211/26
Language of the case: Italian
Referring court
Commissione tributaria regionale di Milano
Parties to the main proceedings
Applicant: 3D I srl
Defendant: Agenzia delle Entrate — Ufficio di Cremona
Question referred
Where the legislation of a Member State — such as the Italian legislation laid down in Article 2(2) of Legislative Decree No 544 of 30 December 1992 — provides that, in consequence of a transfer or exchange of shares, the transferring company is to be taxed on the capital gains arising from the transfer and the capital gain is to be deemed to correspond to the difference between the initial cost of acquiring the shares or holdings transferred and their current market value, unless the transferring company carries over in its own balance sheet a special reserve fund equivalent to the capital gains arising upon the transfer, is that legislation, in the circumstances of the case covered by the present proceedings, incompatible with Articles 2, 4 and 8(1) and (2) of Council Directive 90/434/EEC (1) of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States?
(1) OJ L 225, p. 1.