This document is an excerpt from the EUR-Lex website
Document 62022CA0258
Case C-258/22, H Lebensversicherung: Judgment of the Court (Sixth Chamber) of 22 June 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Hannover-Nord v H Lebensversicherung (Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Business tax — Calculation of the basis of assessment for that tax — Rules for calculation — Dividends from holdings of less than 10 % in the capital of resident and non-resident capital companies — Inclusion in the basis of assessment for business tax — Time of the inclusion — Difference in treatment — Restriction — None)
Case C-258/22, H Lebensversicherung: Judgment of the Court (Sixth Chamber) of 22 June 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Hannover-Nord v H Lebensversicherung (Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Business tax — Calculation of the basis of assessment for that tax — Rules for calculation — Dividends from holdings of less than 10 % in the capital of resident and non-resident capital companies — Inclusion in the basis of assessment for business tax — Time of the inclusion — Difference in treatment — Restriction — None)
Case C-258/22, H Lebensversicherung: Judgment of the Court (Sixth Chamber) of 22 June 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Hannover-Nord v H Lebensversicherung (Reference for a preliminary ruling — Free movement of capital — Article 63 TFEU — Business tax — Calculation of the basis of assessment for that tax — Rules for calculation — Dividends from holdings of less than 10 % in the capital of resident and non-resident capital companies — Inclusion in the basis of assessment for business tax — Time of the inclusion — Difference in treatment — Restriction — None)
OJ C 278, 7.8.2023, p. 10–10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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7.8.2023 |
EN |
Official Journal of the European Union |
C 278/10 |
Judgment of the Court (Sixth Chamber) of 22 June 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Hannover-Nord v H Lebensversicherung
(Case C-258/22, (1) H Lebensversicherung)
(Reference for a preliminary ruling - Free movement of capital - Article 63 TFEU - Business tax - Calculation of the basis of assessment for that tax - Rules for calculation - Dividends from holdings of less than 10 % in the capital of resident and non-resident capital companies - Inclusion in the basis of assessment for business tax - Time of the inclusion - Difference in treatment - Restriction - None)
(2023/C 278/14)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Appellant in the appeal on a point of law: Finanzamt Hannover-Nord
Respondent in the appeal on a point of law: H Lebensversicherung
Operative part of the judgment
Article 63 TFEU must be interpreted as not precluding legislation of a Member State under which, when calculating the basis of assessment for a company’s business tax, dividends from holdings of less than 10 % in non-resident capital companies are to be added back to that basis of assessment, if and to the extent that those dividends were deducted from that basis of assessment at a previous stage of that calculation, whereas dividends from comparable holdings in resident capital companies are included from the outset in the abovementioned basis of assessment, without being deducted from or, consequently, added back to that basis of assessment.