Available languages

• BG
• ES
• CS
• DA
• DE
• ET
• EL
• EN
• FR
• HR
• IT
• LV
• LT
• HU
• MT
• NL
• PL
• PT
• RO
• SK
• SL
• FI
• SV

Taxonomy tags

•  Freedom of establishment

•  Territoriality

•  Cross border loss relief

Info

• Referral date: 19-06-2018
• Show case reference
• Opinion date: 17-10-2019
• Ruling date: 27-02-2020
• AG: Kokott

References in this case

• C-123/11 - A Oy

• C-371/10 - National Grid Indus

• C-388/14 - Timac Agro Deutschland

• C-414/06 - Lidl Belgium

• C-446/03 - Marks & Spencer

• C-48/13 - Nordea Bank

• C-650/16 - Bevola

• C-9/02 - De Lasteyrie

Share

• Print
• Download PDF
• E-mail link
• Get text per e-mail

Highlight in text

Go

EU tax law WEB AURES Holdings - C-405/18

Language

201808130362062782018/C 301/254052018CJC30120180827EN01ENINFO_JUDICIAL20180619181811

Case C-405/18: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 19 June 2018 — AURES Holdings, a.s. v Odvolací finanční ředitelství

C3012018EN1810120180619EN0025181181

Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 19 June 2018 — AURES Holdings, a.s. v Odvolací finanční ředitelství

(Case C-405/18)

2018/C 301/25Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Applicant: AURES Holdings, a.s.

Defendant: Odvolací finanční ředitelství

Questions referred

1.	Can the concept of freedom of establishment within the meaning of Article 49 TFEU ( 1 ) be held to cover a simple transfer of the place of a company’s management from one Member State to another Member State?

2.	If so, is it contrary to Article 49, Article 52 and Article 54 TFEU for national law not to allow an entity from another Member State, when relocating its place of business or place of management to the Czech Republic, to claim a tax loss incurred in that other Member State?

---

( 1 ) OJ 2012 C 326, p. 47.