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European Union
Alfred Hirmann v Immofinanz AG (C-174/12)
Judgment
Consideration of the questions referre…
The first and second questions
23

Alfred Hirmann v Immofinanz AG (C-174/12)

Judgment of 19 Dec 2013law://eu/cjeu/2012/c-174-12/para_23@2026-11-10

23The objective of the provisions of the Second Directive referred to in the two abovementioned questions is, in essence, to ensure that the share capital of public limited liability companies is maintained and that there is equal treatment of shareholders.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Second Chamber
Case: C-174/12 · ECLI:EU:C:2013:856
Decided: 19 Dec 2013
Procedure: Preliminary reference · referred by the Handelsgericht Wien (Austria)
Applicant: Alfred Hirmann
Defendant: Immofinanz AG
Rapporteur: J.L. da Cruz Vilaça
Advocate General: E. Sharpston
Bench: 5 judges
R. Silva de Lapuerta, J.L. da Cruz Vilaça, G. Arestis, J.-C. Bonichot, A. Arabadjiev
Language: German
Official: CURIA · EUR-Lex 62012CJ0174

Topics

Freedom of establishment Value added tax

History · 1 version

19 Dec 2013Reading

Connections

Cited by 3: Banco Santander, SA v J.A.C. and M.C.P.R (C-410/20)3 provisions; Bankia SA v Unión Mutua Asistencial de Seguros (UMAS) (C-910/19); María Auxiliadora Arjona Camacho v Securitas Seguridad España, SA (C-407/14)
Cites 10: Directive 2004/109/EC; Directive 2003/6/EC of the European Parliament and of the Council of 28 January 2003 on insider dealing and market manipulation (market abuse); Council Directive 85/577/EEC of 20 December 1985 to protect the consumer in respect of contracts negotiated away from business premises; Directive 2009/101/EC of the European Parliament and of the Council of 16 September 2009 on coordination of safeguards which, for the protection of the interests of members and third parties, are required by Member States of companies within the meaning of the second paragraph of Article 48 of the Treaty, with a view to making such safeguards equivalent (Codified version) (Text with EEA relevance); Vincenzo Manfredi v Lloyd Adriatico Assicurazioni SpA, Antonio Cannito v Fondiaria Sai SpA and Nicolò Tricarico and Pasqualina Murgolo v Assitalia SpA (C-295/04, C-296/04, C-297/04, C-298/04); Annelore Hamilton v Volksbank Filder eG (C-412/06); E. Friz GmbH v Carsten von der Heyden (C-215/08); Directive 2003/71/EC of the European Parliament and of the Council of 4 November 2003 on the prospectus to be published when securities are offered to the public or admitted to trading and amending Directive 2001/34/EC (Text with EEA relevance); Bundeswettbewerbsbehörde v Donau Chemie AG and Others (C-536/11); Second Council Directive 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent