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Document 62016CN0613
Case C-613/16: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 28 November 2016 — Juhler Holding A/S v Bundeszentralamt für Steuern
Case C-613/16: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 28 November 2016 — Juhler Holding A/S v Bundeszentralamt für Steuern
Case C-613/16: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 28 November 2016 — Juhler Holding A/S v Bundeszentralamt für Steuern
OJ C 104, 3.4.2017, p. 25–25
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
3.4.2017 |
EN |
Official Journal of the European Union |
C 104/25 |
Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 28 November 2016 — Juhler Holding A/S v Bundeszentralamt für Steuern
(Case C-613/16)
(2017/C 104/37)
Language of the case: German
Referring court
Finanzgericht Köln
Parties to the main proceedings
Applicant: Juhler Holding A/S
Defendant: Bundeszentralamt für Steuern
Questions referred
1. |
Does Article 43 EC, in conjunction with Article 48 EC, (now Article 49 TFEU, in conjunction with Article 54 TFEU) preclude national tax legislation, such as that at issue in the main proceedings, which denies relief from capital gains tax on distributions of profits made to a non-resident parent company which, within a group of undertakings actively trading in the Member State in which the parent company is established, is permanently spun off as a holding company, to the extent that persons have holdings in it who would not be entitled to the refund or exemption if they earned the income directly, and
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2. |
Does Article 5(1), in conjunction with Article 1(2), of Directive 90/435/EEC (1) preclude national tax legislation, such as that at issue in the main proceedings, which denies relief from capital gains tax on distributions of profits made to a non-resident parent company which, within a group of undertakings actively trading in the Member State in which the parent company is established, is permanently spun off as a holding company, to the extent that persons have holdings in it who would not be entitled to the refund or exemption if they earned the income directly, and
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(1) Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ 1990 L 225, p. 6).