Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 12 December 2013 — Verder LabTec GmbH & Co. KG v Finanzamt Hilden

(Case C-657/13)

(2014/C 71/13)

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicant: Verder LabTec GmbH & Co. KG

Defendant: Finanzamt Hilden

Question referred

Is it consistent with the freedom of establishment under Article 49 of the Treaty on the Functioning of the European Union if, upon the transfer of an asset from a domestic to a foreign permanent establishment of the same undertaking, a national rule stipulates that there is a withdrawal for non-business purposes, with the result that the disclosure of hidden reserves leads to a profit upon the withdrawal, and another national rule provides the possibility of distributing that profit equally over five or ten financial years?