CELEX: 62013CN0559
Language: en
Date: 2013-10-30 00:00:00
Title: Case C-559/13: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 30 October 2013 — Finanzamt Dortmund-Unna v Josef Grünewald

15.2.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 45/17
            
         Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 30 October 2013 — Finanzamt Dortmund-Unna v Josef Grünewald
   (Case C-559/13)
   2014/C 45/31
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Finanzamt Dortmund-Unna
   
      Defendant: Josef Grünewald
   
      Question referred
   
   Does Article 63 of the Treaty on the Functioning of the European Union (TFEU) preclude legislation of a Member State under which private support payments by non-resident taxable persons which are connected with a transfer of revenue-producing domestic assets in the course of a so-called anticipated succession are not tax deductible, whereas such payments are deductible in the case of full liability to taxation, but the deduction results in a corresponding tax liability for a (fully taxable) recipient of the payments?