Request for a preliminary ruling from the Verwaltungsgerichtshofs (Austria) lodged on 17 July 2025 – Finanzamt für Großbetriebe

(Case C-475/25, Finanzamt für Großbetriebe)

(C/2025/5313)

Language of the case: German

Referring court

Verwaltungsgerichtshof

Parties to the main proceedings

Appellant on a point of law: Finanzamt für Großbetriebe

Interested party: P Privatstiftung

Question referred

Does Article 63 of the Treaty on the Functioning of the European Union (TFEU) preclude a tax regime of a Member State like that applicable in the main proceedings under which a resident private foundation is required to pay corporation tax on certain earnings (in particular interest income and income from transfers of shareholdings and property sales), but is reimbursed that corporation tax in so far as it makes transfers (gifts) to beneficiaries and those transfers are subject to domestic capital gains tax, with the result that reimbursement of that corporation tax is not made if the beneficiaries are not subject to capital gains tax on the transfers received (on the basis of a national exemption or a double taxation convention)?