Asunto C-292/16: Petición de decisión prejudicial planteada por el Helsingin hallinto-oikeus (Finlandia) el 26 de mayo de 2016 — A Oy
Section | información judicial |
25.7.2016 ES Diario Oficial de la Unión Europea C 270/31
Lengua de procedimiento: finés
Helsingin hallinto-oikeus
Demandante: Helsingin hallinto-oikeus
Interviniente: Veronsaajien oikeudenvalvontayksikkö
1) ¿Se opone el artículo 49 TFUE a una normativa finlandesa según la cual en una situación en la que una sociedad nacional transmite activos de un establecimiento permanente situado en otro Estado miembro de la Unión mediante aportación de empresa a una sociedad situada en este Estado y obtiene a cambio participaciones sociales nuevas, y la transmisión de activos es gravada de inmediato en el ejercicio en que se produce la transmisión, mientras que la imposición en un supuesto interno análogo se difiere al momento de materialización de las plusvalías
2) ¿Constituye una discriminación directa o indirecta el hecho de que Finlandia grave de inmediato la operación en...
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