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SVInfo
- Referral date: 21-12-2010
- Show case reference
- Ruling date: 18-10-2012
- AG: Cruz Villalón
References in this case
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12.3.2011 |
EN |
Official Journal of the European Union |
C 80/12 |
Reference for a preliminary ruling from the Upravno sodišče (Slovenia) lodged on 21 December 2010 — Pelati d.o.o. v Republic of Slovenia
(Case C-603/10)
2011/C 80/22
Language of the case: Slovenian
Referring court
Upravno sodišče
Parties to the main proceedings
Applicant: Pelati d.o.o.
Defendant: Republic of Slovenia
Question referred
Must Article 11 of Council Directive 90/434/EEC (1) be interpreted as precluding a provision of domestic law in accordance with which the Republic of Slovenia, as a Member State, makes tax relief for a commercial company wishing to effect a division (splitting off of part of the company and formation of a new company) subject to the presentation within time-limits of a request for the issuing of authorisation of the grant of tax advantages, consequent upon the division if the conditions laid down have been satisfied, or in accordance with which the person liable to pay the tax automatically loses, because the time-limit has been passed, the tax advantages provided for under domestic law?
(1) Council Directive 90/434/EEC 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, OJ 1990 L 225, p. 1.