En su sentencia en el asunto A Oy, el Tribunal de Justicia de la Unión Europea ha tenido la oportunidad de valorar la compatibilidad con la libertad de establecimiento de la normativa de transposición finlandesa de la Directiva de fusiones. En concreto, se ha analizado la compatibilidad del gravamen inmediato de las plusvalías latentes con deducción de impuestos nocionales permitido por el art. 10.2 de la Directiva con la libertad de establecimiento. El Tribunal ha declarado dicho gravamen contrario a la libertad de establecimiento, sin perjuicio de que fuera permitido por la Directiva, toda vez que la Directiva únicamente facultaba a los Estados miembros a establecer dicho gravamen, sin regular cómo debían llevarlo a cabo. Esta sentencia es relevante para España toda vez que nuestra normativa es equivalente a la declarada contraria a la libertad de establecimiento por el Tribunal de Justicia.

In its judgment in the A Oy case, the Court of Justice of the European Union has analysed the compatibility of the Finnish legislation implementing the Merger Directive with the freedom of establishment. In particular, the immediate taxation levied on the latent capital gains allowing a notional tax credit permitted by Article 10.2 of the Merger Directive in the case of a transfer of a foreign permanent establishment was analysed in the light of the freedom of establishment. The Court has declared this immediate taxation to be contrary to the freedom of establishment, even though this taxation was permitted by the Merger Directive as long as the Directive only allowed this taxation without establishing the conditions for the Member States to levy it. This judgment is relevant in Spain as long as our legislation is equivalent to the Finnish legislation declared to be in breach of the freedom of establishment by the Court of Justice.

Palabras Clave:
Directiva de fusiones, aportaciones de establecimientos permanentes; libertad de establecimiento

Keywords:
Merger Directive; transfer of assets; freedom of establishment

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