It was in those circumstances that the Court held, in paragraph 61 of the judgment of 29 November 2011, National Grid Indus (C‐371/10, EU:C:2011:785), that a possible omission by the host Member State to take account of decreases in value does not impose any obligation on the Member State of origin to revalue, at the time of the definitive transfer of the new shares, a tax debt which was definitively determined on the date when the taxpayer, because of his transfer of residence, ceased to be subject to tax in the Member State of origin.
Παίρνεις καθόλου φάρμακα;- Λαργκάντιλ, από πολύ μικρήEurlex2018q4 Eurlex2018q4