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?