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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