Pelati d.o.o v Republika Slovenija

In the Slovenian case of Pelati d.o.o v Republika Slovenija (CJEU Case C-603/10) a company (P) proposed to transfer part of its business to a new company. It applied to the tax authority for confirmation that this qualified for the tax advantages conferred by Directive 90/434/EEC. The tax authority rejected the application on the grounds that it had been lodged outside the relevant time limit. P appealed and the case was referred to the CJEU for a ruling on the interpretation of art 11(1)(a) of Directive 90/434/EEC. The CJEU held that art 11(1)(a) ‘must be interpreted as not precluding national legislation such as that at issue in the main proceedings under which the grant of the tax advantages applicable to a division in accordance with that directive is subject to the condition that the application relating to that operation is submitted within a specified...