Court of Justice (Fourth Chamber) 6 September 2012, C‑380/11 (DI. VI. Finanziaria di Diego della Valle & C. SapA v Administration des contributions en matière d’impôts.)

JUDGMENT OF THE COURT (Fourth Chamber) 6September 2012 ( *1 ) ‛Freedom of establishment — Article 49 TFEU — Tax legislation — Capital tax — Conditions for granting a reduction in capital tax — Situation where a company is no longer liable to capital tax following transfer of its seat to another Member State — Restriction — Justification — Overriding reasons in the public interest’ In Case