Opinion of Mr Advocate General Mischo delivered on 6 June 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.

Record

Official report CELEX 62000CC0436 from European Union at Court of Justice of the European Union. Dated 6 June 2002. Status: decided.

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1. 6 June 2002

   Decided

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22 official files

• Opinion of Mr Advocate General Mischo delivered on 6 June 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 · 6 June 2002

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• Заключение на генералния адвокат Mischo представено на6 юни 2002 г. # X и Y срещу Riksskatteverket. # Искане за преюдициално заключение: Regeringsrätten - Швеция. # Свобода на установяване. # Дело C-436/00.

  judgment · BG · 6 June 2002

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• Sklepni predlogi generalnega pravobranilca - Mischo - 6. junija 2002. # X in Y proti Riksskatteverket. # Predlog za sprejetje predhodne odločbe: Regeringsrätten - Švedska. # Svoboda ustanavljanja. # Zadeva C-436/00.

  judgment · SL · 6 June 2002

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• Návrhy generálneho advokáta - Mischo - 6. júna 2002. # X a Y proti Riksskatteverket. # Návrh na začatie prejudiciálneho konania Regeringsrätten - Švédsko. # Sloboda usadiť sa. # Vec C-436/00.

  judgment · SK · 6 June 2002

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• Ģenerāladvokāta Mischo secinājumi, sniegti 2002. gada 6.jūnijā. # X un Y pret Riksskatteverket. # Lūgums sniegt prejudiciālu nolēmumu: Regeringsrätten - Zviedrija. # Brīvība veikt uzņēmējdarbību. # Lieta C-436/00.

  judgment · LV · 6 June 2002

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• Konklużjonijiet ta' l-Avukat Ġenerali - Mischo - 6 ta' Ġunju 2002. # X et Y vs Riksskatteverket. # Talba għal deċiżjoni preliminari: Regeringsrätten - l-Iżvezja. # Libertà ta' stabbiliment. # Kawża C-436/00.

  judgment · MT · 6 June 2002

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• Stanovisko generálního advokáta - Mischo - 6 června 2002. # X a Y proti Riksskatteverket. # Žádost o rozhodnutí o předběžné otázce: Regeringsrätten - Švédsko. # Svoboda usazování. # Věc C-436/00.

  judgment · CS · 6 June 2002

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• Generalinio advokato Mischo išvada, pateikta 2002 m. birželio 6 d. # X ir Y prieš Riksskatteverket. # Prašymas priimti prejudicinį sprendimą: Regeringsrätten - Švedija. # Įsisteigimo laisvė. # Byla C-436/00.

  judgment · LT · 6 June 2002

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• Kohtujuristi ettepanek - Mischo - 6. juuni 2002. # X ja Y versus Riksskatteverket. # Eelotsusetaotlus: Regeringsrätten - Rootsi. # Asutamisvabadus. # Kohtuasi C-436/00.

  judgment · ET · 6 June 2002

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• Conclusiones del Abogado General Mischo presentadas el 6 de junio 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 · 6 June 2002

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• Conclusie van advocaat-generaal Mischo van 6 juni 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 · 6 June 2002

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• Concluziile avocatului general Mischo prezentate la data de6 iunie 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 · 6 June 2002

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• Mischo főtanácsnok indítványa, az ismertetés napja: 2002. június 6. # X és Y kontra Riksskatteverket. # Előzetes döntéshozatal iránti kérelem: Regeringsrätten - Svédország. # Letelepedés szabadsága. # C-436/00. sz. ügy

  judgment · HU · 6 June 2002

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• Julkisasiamiehen ratkaisuehdotus Mischo 6 päivänä kesäkuuta 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 · 6 June 2002

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• Opinia rzecznika generalnego Mischo przedstawione w dniu 6 czerwca 2002 r. # X i Y przeciwko Riksskatteverket. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Regeringsrätten - Szwecja. # Swoboda przedsiębiorczości. # Sprawa C-436/00.

  judgment · PL · 6 June 2002

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• Schlussanträge des Generalanwalts Mischo vom 6. Juni 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 · 6 June 2002

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• Conclusioni dell'avvocato generale Mischo del 6 giugno 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 · 6 June 2002

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• Forslag til afgørelse fra generaladvokat Mischo fremsat den 6. juni 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 · 6 June 2002

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• Προτάσεις του γενικού εισαγγελέα Mischo της 6ης Ιουνίου 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 · 6 June 2002

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• Förslag till avgörande av generaladvokat Mischo föredraget den 6 juni 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 · 6 June 2002

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• Conclusões do advogado-geral Mischo apresentadas em 6 de Junho 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 · 6 June 2002

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• Conclusions de l'avocat général Mischo présentées le 6 juin 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 · 6 June 2002

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