Asunto C-254/06: Petición de decisión prejudicial planteada por la cour d'appel de Bruxelles (Bélgica) el 7 de junio de 2006 Zürich Versicherungs-Gesellschaft/Bureau Benelux des marques
Section | Decision |
Petición de decisión prejudicial planteada por el Unabhängiger Finanzsenat, Außenstelle Linz el 6 de junio de 2006 -- Firma Ing. Auer -- Die Bausoftware GmbH/Finanzamt Freistadt Rohrbach Urfahr (Asunto C-251/06) (2006/C 212/21) Lengua de procedimiento: alemán Órgano jurisdiccional remitente Unabhängiger Finanzsenat, Außenstelle Linz Partes en el procedimiento principal Demandante: Firma Ing. Auer -- Die Bausoftware GmbH Demandada: Finanzamt Freistadt Rohrbach Urfahr Cuestiones prejudiciales 1) Si se traslada la sede de la dirección efectiva de una sociedad, asociación o persona jurídica desde un Estado miembro que, antes de su constitución, ha suprimido el impuesto sobre las aportaciones, a otro Estado miembro que en esa fecha sí lo percibe, ¿impide el hecho de que el primer Estado miembro haya renunciado a la percepción del impuesto sobre las aportaciones al haber suprimido su base jurídica en el ordenamiento nacional que se califique a dicha sociedad, asociación o persona jurídica de sociedad de capital 'a efectos de la percepción del impuesto sobre las aportaciones' conforme al artículo 4, apartado 1, letra g), de la Directiva 69/335/CEE, de 17 de julio de 1969, (1 ) en la versión de la Directiva 85/303/CEE, de 10 de junio de 1985, (2 ) y el artículo 4, apartado 3, letra b), de la Directiva 69/335/CEE, de 17 de julio de 1969, en la versión de la Directiva 85/303/CEE, de 10 de junio de 1985? 2) ¿Prohíbe el artículo 7, apartado 2, de la Directiva 69/335/CEE, de 17 de julio de 1969, en la versión de la Directiva 85/335/CEE, de 10 de junio de 1985, al Estado miembro al que una sociedad de capital ha trasladado la sede de su dirección efectiva percibir, con motivo de dicho traslado, el impuesto sobre las aportaciones por las operaciones descritas en el artículo 4, apartado 1, letras a) y g), de la Directiva 69/335/CEE, de 17 de julio de 1969, en la versión de la Directiva 85/335/CEE, de 10 de junio de 1985, si dichas operaciones tuvieron lugar en un momento en que la sede de la dirección efectiva de la sociedad de capital se encontraba en un Estado miembro que, antes de la constitución de la sociedad de capital, había renunciado a percibir el impuesto sobre las aportaciones al haber suprimido su base jurídica...
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