Court of Justice (First Chamber) 19 December 2012, C‑207/11 (3D I Srl v Agenzia delle Entrate — Ufficio di Cremona.)

JUDGMENT OF THE COURT (First Chamber) 19 December 2012 ( *1 ) ‛Taxation — Directive 90/434/EEC — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States — Articles 2, 4 and 9 — Transfer of assets — Taxation of the capital gains obtained by the transferring company at the time of the transfer of assets