Asunto C-438/18: Auto del Tribunal de Justicia (Sala Octava) de 15 de julio de 2019 [petición de decisión prejudicial planteada por el Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal] — Galeria Parque Nascente-Exploração de Espaços Comerciais S.A./Autoridade Tributária e Aduaneira (Procedimiento prejudicial — Artículo 99 del Reglamento de Procedimiento del Tribunal de Justicia — Régimen fiscal común aplicable a las fusiones, escisiones, escisiones parciales, aportaciones de activos y canjes de acciones realizados entre sociedades de diferentes Estados miembros — Directiva 90/434/CEE — Artículos 4 y 11 — Directiva 2009/133/CE — Artículos 4 y 15 — Fusión denominada «inversa» — Régimen fiscal que tiene como resultado que, en el caso de una fusión denominada «inversa», los gastos efectuados por la sociedad matriz correspondientes a un préstamo contraído por esta sociedad con vistas a la compra de las acciones de una filial suya que la absorbe, que son gastos deducibles...
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
23.9.2019 ES Diario Oficial de la Unión Europea C 319/20
Lengua de procedimiento: portugués
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Demandante: Galeria Parque Nascente-Exploração de Espaços Comerciais S.A.
Demandada: Autoridade Tributária e Aduaneira
La Directiva 90/434/CEE del Consejo, de 23 de julio de 1990, relativa al régimen fiscal común aplicable a las fusiones, escisiones, escisiones parciales, aportaciones de activos y canjes de acciones realizados entre sociedades de diferentes Estados miembros y al traslado del domicilio social de una SE o una SCE de un Estado miembro a otro, modificada por la Directiva 2006/98/CE del Consejo, de 20 de noviembre de 2006, debe interpretarse en el sentido de que no se opone a una normativa nacional, como...
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