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Court of Justice of the European Union · Judgment

C-285/07A.T. v Finanzamt Stuttgart-Körperschaften

Decided
2008-12-11
ECLI
ECLI:EU:C:2008:705
CELEX
62007CJ0285
Finality
Final, the decision cannot be appealed

The court's own keywords

Directive 90/434/EEC - Cross-border exchange of shares - Fiscal neutrality - Conditions - Articles 43 EC and 56 EC - Legislation of a Member State making the continued use of the book value of the shares transferred in exchange for the new shares received, and therefore the fiscal neutrality of the transfer, conditional on the carryover of that value in the tax balance sheet of the acquiring foreign company - Compatibility.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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