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SVInfo
- Referral date: 02-02-2011
- Show case reference
- Ruling date: 19-07-2012
- AG: Mengozzi
References in this case
- C-101/05 - A
- C-157/05 - Holböck
- C-157/07 - Krankenheim Ruhesitz
- C-170/05 - Denkavit Internationaal and Denkavit France
- C-284/06 - Burda
- C-292/04 - Meilicke
- C-319/02 - Manninen
- C-334/02 - Commission v France
- C-371/10 - National Grid Indus
- C-436/00 - X and Y
- C-451/05 - ELISA
- C-471/04 - Keller Holding
- C-478/98 - Commission/Belgium
- C-540/07 - Commission/Italy
- C-72/09 - Établissements Rimbaud
References to this case
- C-101/05 - A
- C-157/05 - Holböck
- C-157/07 - Krankenheim Ruhesitz
- C-170/05 - Denkavit Internationaal and Denkavit France
- C-284/06 - Burda
- C-292/04 - Meilicke
- C-319/02 - Manninen
- C-334/02 - Commission v France
- C-371/10 - National Grid Indus
- C-436/00 - X and Y
- C-451/05 - ELISA
- C-471/04 - Keller Holding
- C-478/98 - Commission/Belgium
- C-540/07 - Commission/Italy
- C-72/09 - Établissements Rimbaud
- C-181/12 - Welte
- C-261/11 - Commission v Denmark
- C-464/14 - SECIL
- C-544/11 - Petersen
- C-685/16 - EV
Highlight in text
Go|
2.4.2011 |
EN |
Official Journal of the European Union |
C 103/17 |
Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 2 February 2011 — Veronsaajien oikeudenvalvontayksikkö
(Case C-48/11)
2011/C 103/30
Language of the case: Finnish
Referring court
Korkein hallinto-oikeus
Parties to the main proceedings
Applicant: Veronsaajien oikeudenvalvontayksikkö
Defendant: A Oy
Question referred
Is an exchange of shares in which a Finnish limited company transfers to a Norwegian company (in the corporate form of an aksjeselskap [public limited company]) shares of a company which it owns and receives as consideration shares issued by the Norwegian company to be treated in taxation (taking account of Articles 31 and 40 of the EEA Agreement) neutrally in the same way as if the exchange of shares were between domestic companies or companies with their seat in Member States of the European Union?