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CELEX 62010CJ0452

Judgment of the Court (Second Chamber), 21 June 2012.#BNP Paribas and Banca Nazionale del Lavoro SpA (BNL) v European Commission.#Appeal — State aid — Scheme for the realignment of the value of assets for tax purposes — Banking sector — Taxation of capital gains — Substitute tax — Selectivity.#Case C-452/10 P.

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

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21 June 2012

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21 June 2012

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Official record CELEX 62010CJ0452 from European Union at Court of Justice of the European Union. Dated 21 June 2012. Status: decided.

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23 official files

  • Judgment of the Court (Second Chamber), 21 June 2012.#BNP Paribas and Banca Nazionale del Lavoro SpA (BNL) v European Commission.#Appeal — State aid — Scheme for the realignment of the value of assets for tax purposes — Banking sector — Taxation of capital gains — Substitute tax — Selectivity.#Case C-452/10 P.

    judgment · EN · 21 June 2012

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  • Presuda Suda (drugo vijeće) od 2012. lipanj 21.#BNP Paribas i Banca Nazionale del Lavoro SpA (BNL) protiv Europska komisija.#Predmet C-452/10 P.

    judgment · HR · 21 June 2012

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  • Sentenza della Corte (Seconda Sezione) del 21 giugno 2012.#BNP Paribas e Banca Nazionale del Lavoro SpA (BNL) contro Commissione europea.#Impugnazione — Aiuto di Stato — Regime di riallineamento dei valori fiscali degli attivi — Settore bancario — Assoggettamento ad imposta delle plusvalenze — Imposta sostitutiva — Selettività.#Causa C‑452/10 P.

    judgment · IT · 21 June 2012

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  • Sentenza tal-Qorti tal-Ġustizzja (It-Tieni Awla) tal-21 ta’ Ġunju 2012.#BNP Paribas u Banca Nazionale del Lavoro SpA (BNL) vs Il-Kummissjoni Ewropea.#Appell — Għajnuna mill-Istat — Skema ta’ riallinjament tal-valuri fiskali tal-assi — Settur bankarju — Tassazzjoni tal-qligħ kapitali — Taxxa sostituttiva — Selettività.#Kawża C-452/10 P.

    judgment · MT · 21 June 2012

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  • Rozsudek Soudního dvora (druhého senátu) ze dne 21. června 2012.#BNP Paribas a Banca Nazionale del Lavoro SpA (BNL) v. Evropská komise.#Kasační opravný prostředek – Státní podpora – Režim úpravy daňových hodnot aktiv – Bankovní sektor – Zdanění zisků – Náhradní daň – Selektivita.#Věc C‑452/10 P.

    judgment · CS · 21 June 2012

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  • Wyrok Trybunału (druga izba) z dnia 21 czerwca 2012 r.#BNP Paribas i Banca Nazionale del Lavoro SpA (BNL) przeciwko Komisji Europejskiej.#Odwołanie – Pomoc państwa – System uzgodnień wartości podatkowych aktywów – Sektor bankowy – Opodatkowanie zysków kapitałowych – Podatek zastępczy – Selektywność.#Sprawa C‑452/10 P.

    judgment · PL · 21 June 2012

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  • Решение на Съда (втори състав) от 21 юни 2012 г.#BNP Paribas и Banca Nazionale del Lavoro SpA (BNL) срещу Европейска комисия.#Обжалване — Държавни помощи — Режим на преобразуване на данъчните стойности на активите — Банков сектор — Облагане на капиталовите печалби — Заместващ данък — Селективност.#Дело C‑452/10 P.

    judgment · BG · 21 June 2012

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  • 2012 m. birželio 21 d. Teisingumo Teismo (antroji kolegija) sprendimas.#BNP Paribas ir Banca Nazionale del Lavoro SpA (BNL) prieš Europos Komisiją.#Apeliacinis skundas – Valstybės pagalba – Turto mokestinės vertės koregavimo tvarka – Bankininkystės sektorius – Prieaugio apmokestinimas – Pakaitinis mokestis – Selektyvus pobūdis.#Byla C‑452/10 P.

    judgment · LT · 21 June 2012

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  • Unionin tuomioistuimen tuomio (toinen jaosto) 21.6.2012.#BNP Paribas ja Banca Nazionale del Lavoro SpA (BNL) vastaan Euroopan komissio.#Muutoksenhaku – Valtiontuki – Omaisuuserien verotusarvojen täsmäytysjärjestelmä – Pankkiala – Pääomavoittojen verotus – Korvaava vero – Valikoivuus.#Asia C-452/10 P.

    judgment · FI · 21 June 2012

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  • Sodba Sodišča (drugi senat) z dne 21. junija 2012.#BNP Paribas in Banca Nazionale del Lavoro SpA (BNL) proti Evropski komisiji.#Pritožba – Državna pomoč – Sistem uskladitve davčnih vrednosti sredstev – Bančni sektor – Obdavčitev kapitalskih dobičkov – Nadomestni davek – Selektivnost.#Zadeva C‑452/10 P.

    judgment · SL · 21 June 2012

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  • Domstolens dom (andra avdelningen) av den 21 juni 2012.#BNP Paribas och Banca Nazionale del Lavoro SpA (BNL) mot Europeiska kommissionen.#Överklagande – Statligt stöd – Regler om omjustering av tillgångarnas skattemässiga värde – Banksektorn – Beskattning av värdeökningar – Alternativskatt – Selektivitet.#Mål C‑452/10 P.

    judgment · SV · 21 June 2012

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  • Hotărârea Curții (Camera a doua) din 21 iunie 2012.#BNP Paribas și Banca Nazionale del Lavoro SpA (BNL) împotriva Comisiei Europene.#Recurs — Ajutor de stat — Regim de realiniere a valorilor fiscale ale activelor — Sectorul bancar — Impozitarea câștigurilor de capital — Impozit substitutiv — Selectivitate.#Cauza C-452/10 P.

    judgment · RO · 21 June 2012

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  • Domstolens dom (Anden Afdeling) af 21. juni 2012.#BNP Paribas og Banca Nazionale del Lavoro SpA (BNL) mod Europa-Kommissionen.#Appel – statsstøtte – ordning for justering af aktivers skattemæssige værdi – banksektoren – beskatning af kapitalgevinster – substitutionsskat – selektivitet.#Sag C-452/10 P.

    judgment · DA · 21 June 2012

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  • Rozsudok Súdneho dvora (druhá komora) z 21. júna 2012.#BNP Paribas a Banca Nazionale del Lavoro SpA (BNL) proti Európskej komisii.#Odvolanie – Štátna pomoc – Schéma vyrovnania účtovných a daňových hodnôt majetku – Bankový sektor – Zdanenie kapitálových ziskov – Náhradná daň – Selektivita.#Vec C-452/10 P.

    judgment · SK · 21 June 2012

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  • Arrêt de la Cour (deuxième chambre) du 21 juin 2012.#BNP Paribas et Banca Nazionale del Lavoro SpA (BNL) contre Commission européenne.#Pourvoi — Aide d’État — Régime de réalignement des valeurs fiscales des actifs — Secteur bancaire — Taxation des plus-values — Impôt de substitution — Sélectivité.#Affaire C-452/10 P.

    judgment · FR · 21 June 2012

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  • Urteil des Gerichtshofs (Zweite Kammer) vom 21. Juni 2012.#BNP Paribas und Banca Nazionale del Lavoro SpA (BNL) gegen Europäische Kommission.#Rechtsmittel – Staatliche Beihilfen – Regelung über die Anpassung der steuerlichen Werte der Aktiva – Bankensektor – Besteuerung der Wertzuwächse – Ersatzsteuer – Selektivität.#Rechtssache C‑452/10 P.

    judgment · DE · 21 June 2012

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  • A Bíróság ítélete (második tanács), 2012. június 21.#BNP Paribas és Banca Nazionale del Lavoro SpA (BNL) kontra Európai Bizottság.#Fellebbezés – Állami támogatás – Eszközértékre vonatkozó adókiigazítási rendszer – Banki ágazat – A tőkenyereség adóztatása – Pótadó – Szelektív jelleg.#C‑452/10. P. sz. ügy.

    judgment · HU · 21 June 2012

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  • Arrest van het Hof (Tweede kamer) van 21 juni 2012.#BNP Paribas en Banca Nazionale del Lavoro SpA (BNL) tegen Europese Commissie.#Hogere voorziening — Staatssteun — Regeling van afstemming van fiscale waarde van activa op boekwaarde ervan — Banksector — Heffing van belasting over vermogenswinst — Vervangende belasting — Selectiviteit.#Zaak C‑452/10 P.

    judgment · NL · 21 June 2012

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  • Acórdão do Tribunal de Justiça (Segunda Secção) de 21 de junho de 2012.#BNP Paribas e Banca Nazionale del Lavoro SpA (BNL) contra Comissão Europeia.#Recurso de decisão do Tribunal Geral — Auxílios de Estado — Regime de realinhamento dos valores fiscais dos ativos — Setor bancário — Tributação das mais‑valias — Imposto substitutivo — Seletividade.#Processo C‑452/10 P.

    judgment · PT · 21 June 2012

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  • Sentencia del Tribunal de Justicia (Sala Segunda) de 21 de junio de 2012.#BNP Paribas y Banca Nazionale del Lavoro SpA (BNL) contra Comisión Europea.#Recurso de casación — Ayuda de Estado — Régimen de reajuste de los valores fiscales de los activos — Sector bancario — Imposición de plusvalías — Impuesto sustitutivo — Selectividad.#Asunto C‑452/10 P.

    judgment · ES · 21 June 2012

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  • Euroopa Kohtu otsus (teine koda), 21.6.2012.#BNP Paribas ja Banca Nazionale del Lavoro SpA (BNL) versus Euroopa Komisjon.#Apellatsioonkaebus – Riigiabi – Varade maksustatava väärtuse korrigeerimise kord – Pangandussektor – Kapitali kasvutulu maksustamine – Asendusmaks – Valikulisus.#Kohtuasi C-452/10 P.

    judgment · ET · 21 June 2012

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  • Tiesas (otrā palāta) 2012. gada 21. jūnija spriedums.#BNP Paribas un Banca Nazionale del Lavoro SpA (BNL ) pret Eiropas Komisiju.#Apelācija – Valsts atbalsts – Aktīvu fiskālo vērtību pielīdzināšanas shēma – Banku sektors – Nodokļu uzlikšana kapitāla pieaugumam – Aizstājējnodoklis – Selektīvs raksturs.#Lieta C‑452/10 P.

    judgment · LV · 21 June 2012

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  • Απόφαση του Δικαστηρίου (δεύτερο τμήμα) της 21ης Ιουνίου 2012.#BNP Paribas και Banca Nazionale del Lavoro SpA (BNL) κατά Ευρωπαϊκής Επιτροπής.#Αίτηση αναιρέσεως — Κρατική ενίσχυση — Σύστημα αναπροσαρμογής των φορολογητέων αξιών των στοιχείων ενεργητικού — Τραπεζικός τομέας — Φορολόγηση των υπεραξιών — Φόρος αντικαταστάσεως — Επιλεκτικός χαρακτήρας.#Υπόθεση C‑452/10 P.

    judgment · EL · 21 June 2012

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