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Document 62014CN0066

    Case C-66/14: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 10 February 2014  — Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz

    OJ C 142, 12.5.2014, p. 14–14 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    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

    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?

    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)?
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