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12.5.2014 |
EN |
Official Journal of the European Union |
C 142/14 |
Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 10 February 2014 — Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz
(Case C-66/14)
2014/C 142/18
Language of the case: German
Referring court
Verwaltungsgerichtshof
Parties to the main proceedings
Applicant: Finanzamt Linz
Defendant authority: Bundesfinanzgericht, Außenstelle Linz
Parties concerned: IFN-Holding AG, IFN Beteiligungs GmbH
Questions referred
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1. |
Does Article 107 TFEU (ex Article 87 EC), in conjunction with Article 108(3) TFEU (ex Article 88(3) EC), preclude a national measure under which, in the context of group taxation, goodwill is to be amortised in the case where a holding is acquired in a domestic company — thereby reducing the basis of assessment for tax purposes, and hence the tax burden — whereas such amortisation of goodwill on acquisition of a holding is not permissible in other cases of income and corporation tax? |
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2. |
Does Article 49 TFEU (ex Article 43 EC), in conjunction with Article 54 TFEU (ex Article 48 EC), preclude legal provisions of a Member State under which, in the context of group taxation, goodwill is to be amortised in the case where a holding is acquired in a domestic company, whereas such amortisation of goodwill may not be carried out in regard to acquisition of a holding in a non-resident corporation (in particular, a corporation established in another EU Member State)? |