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Court of Justice of the European Union · Judgment

C-405/18AURES Holdings a.s. v Odvolací finanční ředitelství

Decided
2020-02-27
ECLI
ECLI:EU:C:2020:127
CELEX
62018CJ0405
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Tax legislation — Corporation tax — Transfer of a company’s place of effective management to a Member State other than its registered seat — Transfer of tax residency to that other Member State — National legislation not allowing a tax loss incurred in the Member State of incorporation before the transfer of its seat to be claimed.

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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