Court of Justice of the European Union · Judgment

C-318/22GE Infrastructure Hungary Holding Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Decided: 2023-11-16
ECLI: ECLI:EU:C:2023:890
CELEX: 62022CJ0318
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares – Directive 2009/133/EC – Partial division – Purely internal situation – No reduction in share capital – Company holding 100% of the share capital of the transferring company.

Interprets

EUR-Lex The 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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