Judgment_paragraph 36 · DI. VI. Finanziaria di Diego della Valle & C. SapA v Administration des contributions en matière d’impôts (C-380/11)

36That difference of treatment with regard to the system of capital tax reduction at issue in the main proceedings, which may have negative repercussions on the assets of companies wishing to transfer their seat outside Luxembourg, is liable to deter companies incorporated under Luxembourg law from transferring their seat to another Member State during the five-year period following the tax year in the course of which the capital tax reduction was granted to them (see, to that effect, Case C-9/02 Lasteyrie du Saillant [2004] ECR I-2409, paragraph 46; Case C-470/04 N [2006] ECR I-7409, paragraph 35; and Case C-38/10 Commission v Portugal [2012] ECR, paragraph 28).

DI. VI. Finanziaria di Diego della Valle & C. SapA v Administration des contributions en matière d’impôts (C-380/11)

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