Judgment_paragraph 61 · DMC Beteiligungsgesellschaft mbH v Finanzamt Hamburg-Mitte (C-164/12)

61With regard to the collection of the tax due in respect of the unrealised capital gains, the Court has held that it is appropriate to give the taxable person a choice between, first, immediate payment of the amount of tax due on the unrealised capital gains relating to the assets held by that person and, second, deferred payment of that tax, possibly together with interest in accordance with the applicable national legislation (see, to that effect, Nation Grid Indus, paragraph 73, and Case C‑38/10 Commission v Portugal [2012] ECR, paragraphs 31 and 32).