EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document 62009CA0397
Case C-397/09: Judgment of the Court (Third Chamber) of 21 July 2011 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd (Taxation — Directive 2003/49/EC — Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States — Business tax — Determination of the basis of assessment)
Case C-397/09: Judgment of the Court (Third Chamber) of 21 July 2011 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd (Taxation — Directive 2003/49/EC — Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States — Business tax — Determination of the basis of assessment)
Case C-397/09: Judgment of the Court (Third Chamber) of 21 July 2011 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd (Taxation — Directive 2003/49/EC — Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States — Business tax — Determination of the basis of assessment)
OJ C 269, 10.9.2011, p. 5–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
10.9.2011 |
EN |
Official Journal of the European Union |
C 269/5 |
Judgment of the Court (Third Chamber) of 21 July 2011 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd
(Case C-397/09) (1)
(Taxation - Directive 2003/49/EC - Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States - Business tax - Determination of the basis of assessment)
2011/C 269/07
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Scheuten Solar Technology GmbH
Defendant: Finanzamt Gelsenkirchen-Süd
Re:
Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 1(1) of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (OJ 2003 L 157, p. 49) — Whether or not interest payments are included in the basis of assessment to trade tax of the debtor company
Operative part of the judgment
Article 1(1) of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States must be interpreted as not precluding a provision of national tax law under which loan interest paid by a company established in one Member State to an associated company in another Member State is incorporated into the basis of assessment of the business tax payable by the former company.