BG
ES
CS
DA
DE
ET
EL
EN
FR
HR
IT
LV
LT
HU
MT
NL
PL
PT
RO
SK
SL
FI
SVInfo
- Referral date: 28-06-2011
- Show case reference
- Opinion date: 21-03-2013
- Ruling date: 07-11-2013
- AG: Mengozzi
References in this case
- C-101/05 - A
- C-105/07 - Lammers
- C-11/07 - Eckelkamp
- C-123/11 - A Oy
- C-157/07 - Krankenheim Ruhesitz
- C-18/11 - Philips Electronics
- C-196/04 - Cadbury Schweppes
- C-204/90 - Bachmann
- C-231/05 - Oy AA
- C-250/08 - Commission v Belgium
- C-253/09 - Commission v Hungary
- C-290/04 - Scorpio
- C-293/06 - Deutsche Shell
- C-298/05 - Columbus Container Services
- C-303/07 - Aberdeen
- C-318/10 - SIAT
- C-319/02 - Manninen
- C-330/07 - Jobra
- C-347/04 - Rewe Zentralfinanz
- C-35/08 - Busley und Cibrian Fernandez
- C-35/11 - Test Claimants in the FII Group Litigation
- C-35/98 - Verkooijen
- C-371/10 - National Grid Indus
- C-374/04 - Test Claimants in Class IV of the ACT Group Litigation
- C-377/07 - STEKO
- C-386/04 - Centro di Musicologia Walter Stauffer
- C-414/06 - Lidl Belgium
- C-418/07 - Papillon
- C-436/00 - X and Y
- C-436/08 - Haribo
- C-437/08 - Salinen
- C-446/03 - Marks & Spencer
- C-510/08 - Mattner
- C-524/04 - Test Claimants in the Thin Cap Group Litigation
- C-67/08 - Block
Highlight in text
Go|
27.8.2011 |
EN |
Official Journal of the European Union |
C 252/25 |
Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 28 June 2011 — K
(Case C-322/11)
2011/C 252/46
Language of the case: Finnish
Referring court
Korkein hallinto-oikeus
Parties to the main proceedings
Appellant: K
Other parties: Veronsaajien oikeudenvalvontayksikkö, Valtiovarainministeriö
Question referred
Must Articles 63 TFEU and 65 TFEU be interpreted as precluding national legislation under which a person with general liability to tax in Finland cannot deduct a loss incurred on the transfer of immovable property situated in France from gains on the transfer of shares taxable in Finland, whereas a person with general liability to tax in Finland may on certain conditions deduct a loss on the transfer of equivalent immovable property situated in Finland from gains on transfer?