Court of Justice of the European Union · EU
Judgment of the Court (First Chamber), 19 December 2012.#3D I Srl v Agenzia delle Entrate — Ufficio di Cremona.#Reference for a preliminary ruling from the Commissione tributaria regionale di Milano (Italy).#Taxation — Directive 90/434/EEC — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Articles 2, 4 and 9 — Transfer of assets — Taxation of the capital gains obtained by the transferring company at the time of the transfer of assets — Deferral of taxation — Requirement that a reserve fund for the suspended tax corresponding to the value of the capital gains obtained be carried over in the balance sheet of the transferring company.#Case C‑207/11.
- Identifier
- CELEX 62011CJ0207
- Status
- decided
- Decided
- 19 December 2012
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62011CJ0207
- Source provider
- eurlex
- Retrieved
- 2026-08-27T15:30:04.957Z
Identifier
- CELEX: 62011CJ0207
Direct relationships
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