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CELEX 62000CJ0436

Judgment of the Court (Fifth Chamber) of 21 November 2002.#X and Y v Riksskatteverket.#Reference for a preliminary ruling: Regeringsrätten - Sweden.#Freedom of establishment - Free movement of capital - Income tax - Tax advantages for the transfer at undervalue of shares to companies in which the transferor has a holding.#Case C-436/00.

decidedEuropean Union· Court of Justice of the European Union· EN

Introduced

21 November 2002

Last action

21 November 2002 · Decided

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decided

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Taxation

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21 November 2002

Taxation

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Official record CELEX 62000CJ0436 from European Union at Court of Justice of the European Union. Dated 21 November 2002. Status: decided.

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  1. 21 November 2002

    Decided

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23 official files

Presuda Suda (peto vijeće) od 21. studenog 2002.#X i Y protiv Riksskatteverket.#Zahtjev za prethodnu odluku: Regeringsrätten - Švedska.#Predmet C-436/00.

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  • Presuda Suda (peto vijeće) od 21. studenog 2002.#X i Y protiv Riksskatteverket.#Zahtjev za prethodnu odluku: Regeringsrätten - Švedska.#Predmet C-436/00.

    judgment · HR · 21 November 2002

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  • 2002 m. lapkričio 21 d. Teisingumo Teismo (penktoji kolegija) sprendimas.#X ir Y prieš Riksskatteverket.#Prašymas priimti prejudicinį sprendimą: Regeringsrätten - Švedija.#Įsisteigimo laisvė.#Byla C-436/00.

    judgment · LT · 21 November 2002

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  • Rozsudek Soudního dvora (pátého senátu) ze dne 21. listopadu 2002.#X a Y proti Riksskatteverket.#Žádost o rozhodnutí o předběžné otázce: Regeringsrätten - Švédsko.#Svoboda usazování.#Věc C-436/00.

    judgment · CS · 21 November 2002

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  • Sodba Sodišča (peti senat) z dne 21. novembra 2002.#X in Y proti Riksskatteverket.#Predlog za sprejetje predhodne odločbe: Regeringsrätten - Švedska.#Svoboda ustanavljanja.#Zadeva C-436/00.

    judgment · SL · 21 November 2002

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  • Sentenza tal-Qorti tal-Ġustizzja (il-Ħames Awla) tal-21 ta' Novembru 2002.#X u Y vs Riksskatteverket.#Talba għal deċiżjoni preliminari: Regeringsrätten - l-Iżvezja.#Libertà ta' stabbiliment.#Kawża C-436/00.

    judgment · MT · 21 November 2002

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  • Решение на Съда (пети състав) от 21 ноември 2002 г.#X и Y срещу Riksskatteverket.#Искане за преюдициално заключение: Regeringsrätten - Швеция.#Свобода на установяване.#Дело C-436/00.

    judgment · BG · 21 November 2002

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  • Wyrok Trybunału (piąta izba) z dnia 21 listopada 2002 r.#X i Y przeciwko Riksskatteverket.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Regeringsrätten - Szwecja.#Swoboda przedsiębiorczości.#Sprawa C-436/00.

    judgment · PL · 21 November 2002

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  • Tiesas spriedums (piektā palāta) 2002. gada 21.novembrī.#X un Y pret Riksskatteverket.#Lūgums sniegt prejudiciālu nolēmumu: Regeringsrätten - Zviedrija.#Brīvība veikt uzņēmējdarbību.#Lieta C-436/00.

    judgment · LV · 21 November 2002

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  • Απόφαση του Δικαστηρίου (πέμπτο τμήμα) της 21ης Νοεμβρίου 2002.#X και Y κατά Riksskatteverket.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Regeringsrätten - Σουηδία.#Ελευθερία εγκαταστάσεως - Ελεύθερη κυκλοφορία των κεφαλαίων - Φόρος εισοδήματος - Φορολογικά πλεονεκτήματα σχετικά με την μεταβίβαση επί ζημία μετοχών εταιριών στις οποίες ο μεταβιβάζων κατέχει συμμετοχή.#Υπόθεση C-436/00.

    judgment · EL · 21 November 2002

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  • Hotărârea Curții (camera a cincea) din data de 21 noiembrie 2002.#X și Y împotriva Riksskatteverket.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Regeringsrätten - Suedia.#Libertate de stabilire.#Cauza C-436/00.

    judgment · RO · 21 November 2002

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  • Domstolens Dom (Femte Afdeling) af 21. november 2002.#X og Y mod Riksskatteverket.#Anmodning om præjudiciel afgørelse: Regeringsrätten - Sverige.#Etableringsfrihed - frie kapitalbevægelser - indkomstskat - skattefordele ved overdragelse af aktier til underpris til selskaber, hvori overdrageren ejer en andel.#Sag C-436/00.

    judgment · DA · 21 November 2002

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  • Yhteisöjen tuomioistuimen tuomio (viides jaosto) 21 päivänä marraskuuta 2002.#X ja Y vastaan Riksskatteverket.#Ennakkoratkaisupyyntö: Regeringsrätten - Ruotsi.#Sijoittautumisvapaus - Pääomien vapaa liikkuvuus - Tulovero - Osakkeiden alihintaiseen luovutukseen liittyvät verotusedut, kun luovuttaja omistaa osuuden luovutuksensaajana olevasta yhtiöstä .#Asia C-436/00.

    judgment · FI · 21 November 2002

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  • Domstolens dom (femte avdelningen) den 21 november 2002.#X och Y mot Riksskatteverket.#Begäran om förhandsavgörande: Regeringsrätten - Sverige.#Etableringsrätten - Fri rörlighet för kapital - Inkomstskatt - Skatteförmåner vid överlåtelse till underpris av aktier till bolag i vilka överlåtaren äger andel.#Mål C-436/00.

    judgment · SV · 21 November 2002

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  • Arrest van het Hof (Vijfde kamer) van 21 november 2002.#X en Y tegen Riksskatteverket.#Verzoek om een prejudiciële beslissing: Regeringsrätten - Zweden.#Vrijheid van vestiging - Vrij verkeer van kapitaal - Inkomstenbelasting - Fiscale voordelen bij overdracht van aandelen onder waarde aan vennootschappen waarin overdrager deelneming heeft.#Zaak C-436/00.

    judgment · NL · 21 November 2002

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  • Rozsudok Súdneho dvora (piata komora) z 21. novembra 2002.#X a Y proti Riksskatteverket.#Návrh na začatie prejudiciálneho konania Regeringsrätten - Švédsko.#Sloboda usadiť sa.#Vec C-436/00.

    judgment · SK · 21 November 2002

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  • A Bíróság (ötödik tanács) november 21.-i ítélete: 2002.#X és Y kontra Riksskatteverket.#Előzetes döntéshozatal iránti kérelem: Regeringsrätten - Svédország.#Letelepedés szabadsága.#C-436/00. sz. ügy.

    judgment · HU · 21 November 2002

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  • Arrêt de la Cour (cinquième chambre) du 21 novembre 2002.#X et Y contre Riksskatteverket.#Demande de décision préjudicielle: Regeringsrätten - Suède.#Liberté d'établissement - Libre circulation des capitaux - Impôt sur le revenu - Avantages fiscaux relatifs à la cession à perte d'actions à des sociétés dans lesquelles le cédant détient une participation.#Affaire C-436/00.

    judgment · FR · 21 November 2002

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  • Euroopa Kohtu otsus (viies koda), 21. november 2002.#X ja Y versus Riksskatteverket.#Eelotsusetaotlus: Regeringsrätten - Rootsi.#Asutamisvabadus.#Kohtuasi C-436/00.

    judgment · ET · 21 November 2002

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  • Sentenza della Corte (Quinta Sezione) del 21 novembre 2002.#X e Y contro Riksskatteverket.#Domanda di pronuncia pregiudiziale: Regeringsrätten - Svezia.#Libertà di stabilimento - Libera circolazione dei capitali - Imposte sul reddito - Vantaggi fiscali per la cessione sottoprezzo di azioni a società in cui il cedente detiene una partecipazione.#Causa C-436/00.

    judgment · IT · 21 November 2002

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  • Acórdão do Tribunal (Quinta Secção) de 21 de Novembro de 2002.#X e Y contra Riksskatteverket.#Pedido de decisão prejudicial: Regeringsrätten - Suécia.#Liberdade de estabelecimento - Livre circulação de capitais - Imposto sobre os rendimentos - Benefícios fiscais relativos à cessão a preço abaixo do valor de acções a sociedades em que o cedente possui uma participação.#Processo C-436/00.

    judgment · PT · 21 November 2002

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  • Urteil des Gerichtshofes (Fünfte Kammer) vom 21. November 2002.#X und Y gegen Riksskatteverket.#Ersuchen um Vorabentscheidung: Regeringsrätten - Schweden.#Niederlassungsfreiheit - Freier Kapitalverkehr - Einkommensteuer - Steuervergünstigungen bei der Übertragung von Aktien zu einem ermäßigten Preis auf Gesellschaften, an denen der Übertragende beteiligt ist.#Rechtssache C-436/00.

    judgment · DE · 21 November 2002

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  • Sentencia del Tribunal de Justicia (Sala Quinta) de 21 de noviembre de 2002.#X y Y contra Riksskatteverket.#Petición de decisión prejudicial: Regeringsrätten - Suecia.#Libertad de establecimiento - Libre circulación de capitales - Impuesto sobre la renta - Ventajas fiscales relativas a la transmisión de acciones a muy bajo precio a sociedades participadas por el cedente.#Asunto C-436/00.

    judgment · ES · 21 November 2002

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  • Judgment of the Court (Fifth Chamber) of 21 November 2002.#X and Y v Riksskatteverket.#Reference for a preliminary ruling: Regeringsrätten - Sweden.#Freedom of establishment - Free movement of capital - Income tax - Tax advantages for the transfer at undervalue of shares to companies in which the transferor has a holding.#Case C-436/00.

    judgment · EN · 21 November 2002

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