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Court of Justice of the European Union · Judgment

C‑380/11DI. VI. Finanziaria di Diego della Valle & C. SapA v Administration des contributions en matière d’impôts

Decided
2012-09-06
ECLI
ECLI:EU:C:2012:552
CELEX
62011CJ0380
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom of establishment — Article 49 TFEU — Tax legislation — Capital tax — Conditions for granting a reduction in capital tax — Situation where a company is no longer liable to capital tax following transfer of its seat to another Member State — Restriction — Justification — Overriding reasons in the public interest.

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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