GE Infrastructure Hungary Holding (Approximation of laws - Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares - Judgment)

(Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares – Directive 2009/133/EC – Partial division – Purely internal situation – No reduction in share capital – Company holding 100% of the share capital of the transferring company)

REQUEST for a preliminary ruling under Article 267 TFEU from the Fővárosi Törvényszék (Budapest High Court, Hungary), made by decision of 27 April 2022, received at the Court on 12 May 2022, in the proceedings

composed of O. Spineanu-Matei, President of the Chamber, J.-C. Bonichot (Rapporteur) and L.S. Rossi, Judges,

– GE Infrastructure Hungary Holding Kft., by G. Szimler and Z. Várszegi, ügyvédek,

having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,