Sentencia (Reseña) nº C-64/11 of Tribunal de Justicia, April 25, 2013
Resolution Date | April 25, 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/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
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Recurso por incumplimiento — Objeto del litigio — Determinación durante el procedimiento administrativo previo — Ampliación posterior — Improcedencia (Art. 258 TFUE) (véanse los apartados 13 y 14)
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Recurso por incumplimiento — Objeto del litigio — Determinación durante el procedimiento administrativo previo — Precisión de las imputaciones iniciales en el escrito de interposición del recurso — Procedencia (Art. 258 TFUE) (véanse los apartados 18 y 19)
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Libre circulación de personas — Libertad de establecimiento — Disposiciones del Tratado — Ámbito de aplicación (Art. 49 TFUE) (véanse los apartados 23 a 26)
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Libre circulación de personas — Libertad de establecimiento — Restricciones — Legislación tributaria — Traslado de la residencia de una sociedad nacional a otro Estado miembro o transferencia a otro Estado miembro...
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