Request for a preliminary ruling from the Finanzgericht Düsseldorf in the case Verder LabTec.

Is it consistent with the freedom of establishment under Article 49 TFEU if, upon the transfer of an asset from a domestic to a foreign permanent establishment of the same undertaking, a national rule stipulates that there is a withdrawal for non-business purposes, with the result that the disclosure of hidden reserves leads to a profit upon the withdrawal, and another national rule provides the possibility of distributing that profit equally over five or ten financial years?


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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