Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 3 November 2017 — Vorarlberger Landes- und Hypothekenbank AG

(Case C-625/17)

(2018/C 112/08)

Language of the case: German

Referring court

Verwaltungsgerichtshof

Parties to the main proceedings

Applicant: Vorarlberger Landes- und Hypothekenbank AG

Defendant: Finanzamt Feldkirch

Question referred

Is legislation which imposes a charge on the basis of the balance sheet total of credit institutions contrary to the freedom to provide services under Article 56 et seq. TFEU and/or to the free movement of capital and payments under Article 63 TFEU if, for the purposes of the charge, banking transactions with clients in other Member States are taken into account for a credit institution with its seat in Austria whereas the same does not apply to a credit institution with its seat in Austria which enters into such transactions as the parent company of a group of credit institutions through a credit institution belonging to the group with its seat in another Member State, the balance sheet of which must, since it belongs to a group of companies, be consolidated with that of the credit institution acting as a parent company, because the charge is levied on the basis of the unconsolidated (that is to say, not included in a group financial statement) balance sheet total?