C-201/24A.En. Slovensko s.r.o. v Úrad pre vybrané hospodárske subjekty and Finančné riaditeľstvo Slovenskej republiky

Domstolens egne nøkkelord

Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to companies – Directive 2009/133/EC – National legislation charging a special levy on capital gains resulting from a transfer of assets between companies established in the same Member State – Article 4(1) and Article 9 – Requirement that capital gains resulting from a transfer of assets not be subject to tax – Purely internal situation – Jurisdiction of the Court.

Tolker