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18.2.2019 |
EN |
Official Journal of the European Union |
C 65/8 |
Judgment of the Court (Grand Chamber) of 19 December 2018 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt B v A- Brauerei
(Case C-374/17) (1)
((Reference for a preliminary ruling - State aid - Article 107(1) TFEU - Real property transfer tax - Exemption - Transfers in ownership of a property occurring as a result of restructuring procedures carried out within certain groups of companies - Concept of ‘State aid’ - Condition relating to selectivity - Justification))
(2019/C 65/09)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Finanzamt B
Defendant: A-Brauerei
Intervener: Bundesministerium der Finanzen
Operative part of the judgment
Article 107(1) TFEU must be interpreted as meaning that a tax advantage, such as that at issue in the main proceedings, which consists in exempting from real property transfer tax the transfer of ownership of a property which occurred because of a restructuring procedure involving only companies of the same group, linked by a shareholding of at least 95 % during a minimum, uninterrupted period of five years prior to that procedure and of five years thereafter, does not fulfil the condition relating to the selectivity of the advantage concerned, laid down in Article 107(1) TFEU.