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Document 62010CA0492
Case C-492/10: Judgment of the Court (First Chamber) of 1 December 2011 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Auβenstelle Linz — Austria) — Immobilien Linz GmbH & Co. KG v Finanzamt Freistadt Rohrbach Urfahr (Taxation — Directive 69/335/EEC — Indirect taxes — Raising of capital — Article 4(2)(b) — Transactions subject to capital duty — Increase in the assets of a company — Contribution made by a member — Absorption of losses by virtue of an undertaking given before the losses were sustained)
Case C-492/10: Judgment of the Court (First Chamber) of 1 December 2011 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Auβenstelle Linz — Austria) — Immobilien Linz GmbH & Co. KG v Finanzamt Freistadt Rohrbach Urfahr (Taxation — Directive 69/335/EEC — Indirect taxes — Raising of capital — Article 4(2)(b) — Transactions subject to capital duty — Increase in the assets of a company — Contribution made by a member — Absorption of losses by virtue of an undertaking given before the losses were sustained)
Case C-492/10: Judgment of the Court (First Chamber) of 1 December 2011 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Auβenstelle Linz — Austria) — Immobilien Linz GmbH & Co. KG v Finanzamt Freistadt Rohrbach Urfahr (Taxation — Directive 69/335/EEC — Indirect taxes — Raising of capital — Article 4(2)(b) — Transactions subject to capital duty — Increase in the assets of a company — Contribution made by a member — Absorption of losses by virtue of an undertaking given before the losses were sustained)
IO C 32, 4.2.2012, p. 11–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
4.2.2012 |
EN |
Official Journal of the European Union |
C 32/11 |
Judgment of the Court (First Chamber) of 1 December 2011 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Auβenstelle Linz — Austria) — Immobilien Linz GmbH & Co. KG v Finanzamt Freistadt Rohrbach Urfahr
(Case C-492/10) (1)
(Taxation - Directive 69/335/EEC - Indirect taxes - Raising of capital - Article 4(2)(b) - Transactions subject to capital duty - Increase in the assets of a company - Contribution made by a member - Absorption of losses by virtue of an undertaking given before the losses were sustained)
2012/C 32/18
Language of the case: German
Referring tribunal
Unabhängiger Finanzsenat, Auβenstelle Linz
Parties to the main proceedings
Applicant: Immobilien Linz GmbH & Co. KG
Defendant: Finanzamt Freistadt Rohrbach Urfahr
Re:
Reference for a preliminary ruling — Unabhängiger Finanzsenat, Auβenstelle Linz — Interpretation of Article 4(2)(b) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ, English Special Edition 1969 (II), p. 412) — Transactions subject to capital duty — Increase in the assets of a capital company — Possible inclusion in those assets of an undertaking given by a public body, which is the sole member of that company, to absorb the company’s losses
Operative part of the judgment
Article 4(2)(b) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital, as amended by Council Directive 85/303/EEC of 10 June 1985, must be interpreted as meaning that the absorption by a member of a company’s losses pursuant to an undertaking given by the member before the losses were sustained, the sole purpose of which was to cover such losses, does not increase the assets of that company.