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Document 62017CN0440
Case C-440/17: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 20 July 2017 — GS v Bundeszentralamt für Steuern
Case C-440/17: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 20 July 2017 — GS v Bundeszentralamt für Steuern
Case C-440/17: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 20 July 2017 — GS v Bundeszentralamt für Steuern
OJ C 374, 6.11.2017, p. 13–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
6.11.2017 |
EN |
Official Journal of the European Union |
C 374/13 |
Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 20 July 2017 — GS v Bundeszentralamt für Steuern
(Case C-440/17)
(2017/C 374/18)
Language of the case: German
Referring court
Finanzgericht Köln
Parties to the main proceedings
Applicant: GS
Defendant: Bundeszentralamt für Steuern
Questions referred
I) |
Does Article 49 in conjunction with Article 54 TFEU preclude national tax legislation such as that at issue in the main proceedings which denies relief from tax on income from capital on distributions of profits to a non-resident parent company whose sole shareholder is a company with its seat within the country, in so far as persons have shareholdings in it who would not be entitled to a refund or exemption if they earned the income directly, and the gross income earned by the foreign company in the relevant trading year does not result from its own economic activity, and
whereas resident parent companies are granted relief from tax on income from capital without regard to the aforementioned requirements? |
II) |
Should Article 1(2) of the Parent-Subsidiary Directive (1) be interpreted as precluding a Member State from adopting a rule which denies relief from tax on income from capital on distributions of profits to a non-resident parent company whose sole shareholder is a company with its seat within the country, in so far as persons have shareholdings in it who would not be entitled to a refund or exemption if they earned the income directly, and the gross income earned by the foreign company in the relevant trading year does not result from its own economic activity, and
|
(1) Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ 2011 L 345, p. 8), previously 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).