Comunicaciones al DO nº C-64/11 of Tribunal de Justicia, May 31, 2013
Resolution Date | May 31, 2013 |
Issuing Organization | Tribunal de Justicia |
Decision Number | C-64/11 |
Sentencia del Tribunal de Justicia (Sala Segunda) de 25 de abril de 2013 - Comisión Europea / Reino de España
(Asunto C-64/11)
(Incumplimiento de Estado - Libertad de establecimiento - Artículo 49 TFUE - Restricciones - Legislación tributaria - Tributación inmediata de las plusvalías latentes - Traslado de la residencia de una sociedad, cese de actividad de un establecimiento permanente o transferencia de activos de tal establecimiento)
Lengua de procedimiento: español
Partes
Demandante: Comisión Europea (representantes: J. Baquero Cruz y R. Lyal, agentes)
Demandada: Reino de España (representantes: A. Rubio González y M. Muñoz Pérez, agentes)
Partes coadyuvantes en apoyo de la demandada: República Federal de Alemania (representantes: T Henze y K. Petersen, agentes), República Francesa (representantes: G. de Bergues y N. Rouam, agentes), República Italiana (representantes: G. Palmieri, agente, asistida por P. Gentili, avvocato dello Stato), Reino de los Países Bajos (representantes: M. Bulterman, C. Wissels y J. Langer, agentes), República Portuguesa (representantes: L. Inez Fernandes, agente), República de Finlandia (representantes: M. Pere, agente), Reino de Suecia (representantes: A. Falk, agente), Reino Unido de Gran Bretaña e Irlanda del Norte (representantes: L. Seeboruth, agente)
Objeto
Incumplimiento de Estado - Infracción de los artículos 49 TFUE y 31 EEE - Disposiciones tributarias con arreglo a las cuales las sociedades que dejen de tener su domicilio fiscal en España o que transfieran sus activos a otro Estado tienen que proceder al pago inmediato de un impuesto...
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