Court of Justice of the European Union · Judgment
C‑207/113D I Srl v Agenzia delle Entrate — Ufficio di Cremona
- Decided
- 2012-12-19
- ECLI
- ECLI:EU:C:2012:818
- CELEX
- 62011CJ0207
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Taxation — Directive 90/434/EEC — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Articles 2, 4 and 9 — Transfer of assets — Taxation of the capital gains obtained by the transferring company at the time of the transfer of assets — Deferral of taxation — Requirement that a reserve fund for the suspended tax corresponding to the value of the capital gains obtained be carried over in the balance sheet of the transferring company.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
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