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Document 62008CN0437

    Case C-437/08: Reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Linz (Austria) lodged on 3 October 2008 — Österreichische Salinen AG v Finanzamt Linz

    OJ C 19, 24.1.2009, p. 11–12 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    24.1.2009   

    EN

    Official Journal of the European Union

    C 19/11

    Reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Linz (Austria) lodged on 3 October 2008 — Österreichische Salinen AG v Finanzamt Linz

    (Case C-437/08)

    (2009/C 19/19)

    Language of the case: German

    Referring court

    Unabhängiger Finanzsenat, Außenstelle Linz

    Parties to the main proceedings

    Applicant: Österreichische Salinen AG

    Defendant: Finanzamt Linz

    Questions referred

    1.

    Does Community law preclude a national authority — in order to avoid discriminating against foreign equity holdings which, unlike domestic (Austrian) equity holdings, are not tax exempt under legislation until the size of the equity holding reaches 25 % (under present legislation 10 %) — from applying the credit method because the Austrian Verwaltungsgerichtshof (Administrative Court) has ruled that this outcome is closest to the (hypothetical) intention of the legislature but not simultaneously permitting a deduction to be carried forward to subsequent years or a tax credit to be given for a loss year with regard, firstly, to the corporation tax to be credited and, secondly, to the withholding tax to be credited?

    1.1

    If the answer to the first question should be in the affirmative: Does Community law preclude a refusal to allow a deduction to be carried forward or a tax credit to be given in the case of non-member country dividends?
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