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European Union
Proceedings brought by A Oy (C-292/16)
Consideration of the questions referred
22

Proceedings brought by A Oy (C-292/16)

Judgment of 23 Nov 2017law://eu/cjeu/2016/c-292-16/para_22@2026-11-10

22It is therefore for the Member States, in compliance with EU law, to lay down such provisions.

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

Key facts

Court: Court of Justice · First Chamber
Case: C-292/16 · ECLI:EU:C:2017:888
Decided: 23 Nov 2017
Procedure: Preliminary reference · referred by the Helsingin hallinto-oikeus (Administrative Court, Helsinki, Finland)
Rapporteur: C.G. Fernlund
Advocate General: J. Kokott
Bench: 5 judges
R. Silva de Lapuerta, C.G. Fernlund, J.-C. Bonichot, A. Arabadjiev, E. Regan
Language: Finnish
Official: CURIA · EUR-Lex 62016CJ0292

Topics

Approximation of laws Freedom of establishment Taxation

History · 1 version

23 Nov 2017Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 4: EV v Finanzamt Lippstadt (C-685/16); A/S Bevola and Jens W. Trock ApS v Skatteministeriet (C-650/16); Hornbach-Baumarkt-AG v Finanzamt Landau (C-382/16); Marc Jacob and Ministre des Finances et des Comptes publics v Ministre des Finances et des Comptes publics and Marc Lassus (C-327/16, C-421/16)2 provisions
Cites 8: Treaty on the Functioning of the European Union (consolidated 2016); Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství (C-53/13, C-80/13); National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam (C-371/10); Verder LabTec GmbH & Co. KG v Finanzamt Hilden (C-657/13); Euro Park Service v Ministre des finances et des comptes publics (C-14/16); Trustees of the P Panayi Accumulation & Maintenance Settlements v Commissioners for Her Majesty's Revenue and Customs (C-646/15); Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States; European Commission v Federal Republic of Germany (C-591/13)