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PARALLEL TEXTS
La normativa spagnola, imponendo le plusvalenze non realizzate al momento del trasferimento della residenza o degli attivi di una società stabilita in Spagna verso un altro Stato membro, viola il diritto dell’Unione
Inglese tratto da:
http://europa.eu/rapid/press-release_CJE-13-53_en.htm
Italiano tratto da:
http://europa.eu/rapid/press-release_CJE-13-53_it.htm
Data documento: 25-04-2013
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Spanish legislation which taxes unrealised capital gains on the transfer of the place of residence or of the assets of a company established in Spain to another Member State is contrary to EU law
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La normativa spagnola, imponendo le plusvalenze non realizzate al momento del trasferimento della residenza o degli attivi di una società stabilita in Spagna verso un altro Stato membro, viola il diritto dell’Unione
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The freedom of establishment does not preclude such taxation, but does preclude immediate payment thereof
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La libertà di stabilimento ammette una siffatta imposta, ma non invece la sua esigibilità immediata
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Under Spanish corporate taxation law, unrealised capital gains form part of the basis of assessment for the tax year, where the place of residence or the assets of a company established in Spain are transferred to another Member State, or where a permanent establishment ceases to operate in Spain.
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In base alla normativa tributaria spagnola relativa all’imposta sulle società, le plusvalenze non realizzate sono incluse nella base imponibile dell’esercizio fiscale, in caso di trasferimento della residenza o degli attivi di una società stabilita in Spagna in un altro Stato membro, o in caso di cessazione delle attività di una stabile organizzazione in Spagna.
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For the Commission, since those capital gains do not have any immediate consequences in terms of taxation if those operations are carried out within Spanish territory, such legislation constitutes a discriminatory measure and an obstacle to the freedom of establishment in that it puts the companies which have exercised that freedom at a cash-flow disadvantage.
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Poiché le stesse operazioni non implicano alcuna conseguenza fiscale immediata, qualora siano eseguite all’interno del territorio spagnolo, la Commissione ritiene che questa normativa esponga invece le società che esercitino la libertà di stabilimento a uno svantaggio finanziario e costituisca una misura discriminatoria e un ostacolo alla libertà di stabilimento.
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Consequently, the Commission brought an action for failure to fulfill obligations against Spain before the Court of Justice.
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Pertanto la Commissione ha proposto un ricorso per inadempimento nei confronti della Spagna dinanzi alla Corte di giustizia.
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In today’s judgment, the Court states, first, that the taxation of unrealised capital gains on assets assigned to a permanent establishment which ceases to operate in Spain does not amount to a restriction on the freedom of establishment.
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Nella sentenza odierna, la Corte dichiara, da un lato, che l’assoggettamento a imposta delle plusvalenze non realizzate sugli attivi destinati a una stabile organizzazione che cessa le sue attività in Spagna non comporta una restrizione alla libertà di stabilimento.
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That taxation does not result from a transfer of the place of residence or of the assets of a company resident in Spanish territory to another Member State, but merely from a termination of its activities.
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Infatti, tale imposizione non consegue a un trasferimento in un altro Stato membro della residenza o degli attivi di una società residente sul territorio spagnolo, ma semplicemente a una cessazione delle sue attività.
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Consequently, it is a purely domestic situation and not one of unequal treatment which falls within the freedom of establishment.
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Si tratta pertanto di una situazione puramente interna e non di una disparità di trattamento rispetto a situazioni che rientrano nella libertà di stabilimento.
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By contrast, the immediate taxation of unrealised capital gains on the transfer of the place of residence or of the assets of a company established in Spain to another Member State amounts to a restriction on the freedom of establishment.
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Diversamente, l’immediata imposizione delle plusvalenze in occasione del trasferimento della residenza o degli attivi di una società stabilita in Spagna verso un altro Stato membro comporta una restrizione alla libertà di stabilimento.
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The Court considers that, in such cases, a company is penalised financially as compared with a similar company which carries out such transfers in Spanish territory, in respect of which capital gains generated as a result of such transactions do not form part of the basis of assessment for corporate taxation until the transactions are actually carried out.
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Infatti, la Corte considera che, in questi casi, una società sia finanziariamente penalizzata rispetto a una società simile che effettua tale trasferimento sul territorio spagnolo, le cui plusvalenze derivanti da siffatte operazioni sono incluse nella base imponibile dell’imposta sulle società soltanto nel momento in cui vengono effettivamente realizzate.
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That difference in treatment is likely to deter a company from transferring its activities from Spanish territory to another Member State.
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Tale disparità di trattamento è tale da dissuadere una società dal trasferire le proprie attività sul territorio spagnolo verso un altro Stato membro.
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Moreover, that difference in treatment cannot be explained by an objective difference in situation as compared with companies which carry out such transactions in national territory.
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Tale disparità di trattamento non può neanche essere ricondotta a una differenza di situazione oggettiva rispetto alle società che eseguono simili operazioni sul territorio nazionale.
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In that regard, the Court considers that the Spanish legislation seeks to obtain the legitimate objective of safeguarding Spain’s powers in fiscal matters.
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La Corte considera che la normativa spagnola si pone il legittimo obiettivo di salvaguardare l’esercizio della competenza tributaria della Spagna.
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Thus, EU law does not, in principle, preclude the tax due on unrealised capital gains, arising in Spain, from being determined at the point at which Spain’s taxation powers in relation to the company concerned cease to exist, in this instance, at the point at which the company’s seat or assets are transferred to another Member State.
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In tal senso il diritto dell’Unione non osta in linea di principio a che l’imposta dovuta sulle plusvalenze non realizzate, che hanno avuto origine in Spagna, venga determinata al momento in cui il potere impositivo della Spagna rispetto alla società interessata cessa di esistere – nel caso di specie, al momento del trasferimento della sede o degli attivi in un altro Stato membro.
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However, the Court takes that view that the measures adopted to achieve that objective are disproportionate and go beyond what is necessary.
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Tuttavia, la Corte considera che le misure adottate per raggiungere tale obiettivo non sono proporzionate ed eccedono quanto necessario.
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Spain could preserve its powers in taxation matters by means of measures which are less harmful to the freedom of establishment.
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Infatti, l’esercizio della competenza tributaria della Spagna può essere preservato con misure meno pregiudizievoli per la libertà di stabilimento.
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It is possible, for example, to request payment of the tax debt following the transfer, at the point at which the capital gains would have been taxed if the company had not made that transfer outside of Spanish territory.
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In tal senso, è possibile esigere il pagamento del debito fiscale dopo il trasferimento, nel momento in cui tale plusvalenza sarebbe stata assoggettata a imposta se la società non avesse proceduto a tale trasferimento fuori del territorio spagnolo.
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Moreover, the mechanisms of mutual assistance which exist between the authorities of the Member States are sufficient to enable the Member State of origin to assess the veracity of declarations made by companies which opt to defer payment of the tax.
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Inoltre, gli esistenti meccanismi di mutua assistenza tra le autorità degli Stati membri sono sufficienti a permettere allo Stato di origine di eseguire un controllo della veridicità delle dichiarazioni delle società che scegliessero il pagamento differito dell’imposta.
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Thus, the right to the freedom of establishment does not preclude capital gains generated in a territory from being taxed, even if they have not yet been realised.
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Pertanto, il diritto alla libertà di stabilimento ammette che le plusvalenze generate su un territorio siano assoggettate ad imposta anche se non sono state ancora realizzate.
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By contrast, it does preclude a requirement that that tax be paid immediately.
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Per contro, esso non ammette l’esigibilità immediata di tale imposta.
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NOTE:
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IMPORTANTE:
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An action for failure to fulfil obligations directed against a Member State which has failed to comply with its obligations under European Union law may be brought by the Commission or by another Member State.
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La Commissione o un altro Stato membro possono proporre un ricorso per inadempimento diretto contro uno Stato membro che è venuto meno ai propri obblighi derivanti dal diritto dell’Unione.
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If the Court of Justice finds that there has been a failure to fulfil obligations, the Member State concerned must comply with the Court’s judgment without delay.
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Qualora la Corte di giustizia accerti l’inadempimento, lo Stato membro interessato deve conformarsi alla sentenza senza indugio.
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Where the Commission considers that the Member State has not complied with the judgment, it may bring a further action seeking financial penalties.
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La Commissione, qualora ritenga che lo Stato membro non si sia conformato alla sentenza, può proporre un altro ricorso chiedendo sanzioni pecuniarie.
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However, if measures transposing a directive have not been notified to the Commission, the Court of Justice can, on a proposal from the Commission, impose penalties at the stage of the initial judgment.
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Tuttavia, in caso di mancata comunicazione delle misure di attuazione di una direttiva alla Commissione, su domanda di quest’ultima, la Corte di giustizia può infliggere sanzioni pecuniarie, al momento della prima sentenza.
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LISTEN WITH READSPEAKER
Spanish legislation which taxes unrealised capital gains on the transfer
of the place of residence or of the assets of a company established in Spain to
another Member State is contrary to EU law
The freedom of establishment does not preclude such taxation, but
does preclude immediate payment thereof
Under Spanish corporate taxation law, unrealised capital gains form
part of the basis of assessment for the tax year, where the place of residence
or the assets of a company established in Spain are transferred to another
Member State, or where a permanent establishment ceases to operate in Spain.
For the Commission, since those capital gains do not have any immediate
consequences in terms of taxation if those operations are carried out within
Spanish territory, such legislation constitutes a discriminatory measure and an
obstacle to the freedom of establishment in that it puts the companies which
have exercised that freedom at a cash-flow disadvantage.
Consequently, the Commission brought an action for failure to fulfill
obligations against Spain before the Court of Justice.
In today’s judgment, the Court states, first, that the taxation of
unrealised capital gains on assets assigned to a permanent establishment which
ceases to operate in Spain does not amount to a restriction on the freedom of
establishment.
That taxation does not result from a transfer of the place of residence
or of the assets of a company resident in Spanish territory to another Member
State, but merely from a termination of its activities.
Consequently, it is a purely domestic situation and not one of unequal
treatment which falls within the freedom of establishment.
By contrast, the immediate taxation of unrealised capital gains on the
transfer of the place of residence or of the assets of a company established in
Spain to another Member State amounts to a restriction on the freedom of
establishment.
The Court considers that, in such cases, a company is penalised
financially as compared with a similar company which carries out such transfers
in Spanish territory, in respect of which capital gains generated as a result of
such transactions do not form part of the basis of assessment for corporate
taxation until the transactions are actually carried out.
That difference in treatment is likely to deter a company from
transferring its activities from Spanish territory to another Member State.
Moreover, that difference in treatment cannot be explained by an
objective difference in situation as compared with companies which carry out
such transactions in national territory.
In that regard, the Court considers that the Spanish legislation seeks
to obtain the legitimate objective of safeguarding Spain’s powers in fiscal
matters.
Thus, EU law does not, in principle, preclude the tax due on unrealised
capital gains, arising in Spain, from being determined at the point at which
Spain’s taxation powers in relation to the company concerned cease to exist, in
this instance, at the point at which the company’s seat or assets are
transferred to another Member State.
However, the Court takes that view that the measures adopted to achieve
that objective are disproportionate and go beyond what is necessary.
Spain could preserve its powers in taxation matters by means of
measures which are less harmful to the freedom of establishment.
It is possible, for example, to request payment of the tax debt
following the transfer, at the point at which the capital gains would have been
taxed if the company had not made that transfer outside of Spanish territory.
Moreover, the mechanisms of mutual assistance which exist between the
authorities of the Member States are sufficient to enable the Member State of
origin to assess the veracity of declarations made by companies which opt to
defer payment of the tax.
Thus, the right to the freedom of establishment does not preclude
capital gains generated in a territory from being taxed, even if they have not
yet been realised.
By contrast, it does preclude a requirement that that tax be paid
immediately.
NOTE:
An action for failure to fulfil obligations directed against a Member
State which has failed to comply with its obligations under European Union law
may be brought by the Commission or by another Member State.
If the Court of Justice finds that there has been a failure to fulfil
obligations, the Member State concerned must comply with the Court’s judgment
without delay.
Where the Commission considers that the Member State has not complied
with the judgment, it may bring a further action seeking financial penalties.
However, if measures transposing a directive have not been notified to
the Commission, the Court of Justice can, on a proposal from the Commission,
impose penalties at the stage of the initial judgment.
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