Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 19 December 2014 — Masco Denmark ApS and Damixa ApS v Skatteministeriet

(Case C-593/14)

(2015/C 073/23)

Language of the case: Danish

Referring court

Vestre Landsret

Parties to the main proceedings

Applicants: Masco Denmark ApS and Damixa ApS

Defendant: Skatteministeriet

Question referred

‘Does Article 43 EC, read in conjunction with Article 48 EC (now Article 49 TFEU, read in conjunction with Article 54 TFEU), preclude a Member State from not allowing a resident company a tax exemption for interest income where an affiliated company within the same group established in another Member State is not entitled to a tax deduction for the corresponding interest expenditure as a result of rules (as in the present case) in the relevant Member State on interest deduction limitation in cases of thin capitalisation, where the Member State allows a resident company a tax exemption for interest income in cases where an affiliated company within the same group in that same Member State is not allowed a tax deduction for the corresponding interest expenditure as a result of national rules (as in the present case) on interest deduction limitation in cases of thin capitalisation?’