Accept Refuse

EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Document 62017CN0374

Case C-374/17: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 June 2017 — Finanzamt B v A-Brauerei

OJ C 309, 18.9.2017, p. 27–27 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

18.9.2017   

EN

Official Journal of the European Union

C 309/27


Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 June 2017 — Finanzamt B v A-Brauerei

(Case C-374/17)

(2017/C 309/35)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Defendant and appellant on a point of law: Finanzamt B

Applicant and respondent in the appeal on a point of law: A-Brauerei

Question referred

Is Article 107(1) TFEU to be interpreted as meaning that there is aid prohibited under that provision in the case where legislation of a Member State provides that real property transfer tax is not charged on a taxable acquisition pursuant to a transformation (merger) in the event that certain legal entities (a controlling undertaking and a dependent company) are involved in the transformation procedure and the controlling undertaking’s 100 % holding in the dependent company has existed for five years prior to the legal procedure and for five years thereafter?


Top