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Court of Justice of the European Union · Judgment

C-39/17Lubrizol France SAS v Caisse nationale du Régime social des indépendants (RSI) participations extérieures

Decided
2018-06-14
ECLI
ECLI:EU:C:2018:438
CELEX
62017CJ0039
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Free movement of goods — Articles 28 and 30 TFEU — Charges having equivalent effect — Article 110 TFEU — Internal taxation — Social solidarity contribution payable by companies — Charge — Basis of assessment — Companies’ overall annual turnover — Directive 2006/112/EC — Article 17 — Transfer of goods to another Member State — Value of the goods transferred — Inclusion in the overall annual turnover.

Interprets

    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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