Comunicaciones al DO nº C-662/18 y C-672/18 of Tribunal de Justicia, Sala Octava, December 07, 2018
Resolution Date | December 07, 2018 |
Issuing Organization | Sala Octava |
Decision Number | C-662/18 y C-672/18 |
Petición de decisión prejudicial planteada por el Conseil d’État (Francia) el 23 de octubre de 2018 - AQ / Ministre de l’Action et des Comptes publics
(Asunto C-662/18)
Lengua de procedimiento: francés
Órgano jurisdiccional remitente
Conseil d’État
Partes en el procedimiento principal
Demandante: AQ
Demandada: Ministre de l’Action et des Comptes publics
Cuestiones prejudiciales
¿Deben interpretarse las disposiciones del artículo 8 de la Directiva de 19 de octubre de 2009 1 en el sentido de que se oponen a que la plusvalía realizada con ocasión de la transmisión de títulos recibidos en canje y la plusvalía sujeta tributación diferida se graven conforme a normas de determinación de la base imponible y a tipos impositivos distintos?
¿Deben interpretarse estas mismas disposiciones en particular en el sentido de que se oponen a que las reducciones de la base imponible que tienen por objeto tomar en consideración la duración de la posesión de los títulos no se apliquen a la plusvalía sujeta a tributación diferida, habida cuenta de que esta norma relativa a la determinación de la base imponible no era aplicable en la fecha en que se obtuvo dicha plusvalía, y sí se apliquen, en cambio, a la plusvalía derivada de la transmisión de los títulos recibidos en el canje...
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