Tributación de las transmisiones intragrupo de activos a la luz de las libertades fundamentales: STJUE de16 de febrero de 2023, C-707/20 (Gallaher)

Abstract

The Court of Justice determines that immediate taxation without the possibility of deferring the tax on capital gains arising from the onerous transfer of assets to an entity of the same group when the latter is resident in another Member State restricts the freedom of establishment. However, such a restriction is justified by the need to maintain the balanced allocation of taxing powers between the Member States and is proportionate to the extent that the capital gains are actually realised.