CELEX: C2004/228/10
Language: en
Date: 2004-09-11 00:00:00
Title: Judgment of the Court (First Chamber) of 15 July 2004 in Case C-315/02 (reference for a preliminary ruling from the Verwaltungsgerichtshof): Anneliese Lenz v Finanzlandesdirektion für Tirol (Free movement of capital — Tax on revenue from capital — Revenue from capital of Austrian origin: tax rate of 25 % in discharge or rate equal to half of the average tax rate on aggregate income — Income from capital originating in another Member State: normal tax rate)

11.9.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 228/5
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 15 July 2004
   in Case C-315/02 (reference for a preliminary ruling from the Verwaltungsgerichtshof): Anneliese Lenz v Finanzlandesdirektion für Tirol (1)
   
   (Free movement of capital - Tax on revenue from capital - Revenue from capital of Austrian origin: tax rate of 25 % in discharge or rate equal to half of the average tax rate on aggregate income - Income from capital originating in another Member State: normal tax rate)
   (2004/C 228/10)
   Language of the case: German
   In Case C-315/02: reference to the Court under Article 234 EC by the Verwaltungsgerichtshof (Austria) for a preliminary ruling in the proceedings pending before that court between Anneliese Lenz and Finanzlandesdirektion für Tirol — on the interpretation of Articles 73b et 73d of the EC Treaty (now Articles 56 EC and 58 EC) — the Court (First Chamber), composed: of P. Jann, President of the Chamber, A. Rosas, S. von Bahr, R. Silva de Lapuerta and K. Lenaerts (Rapporteur), Judges; A. Tizzano, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, has given a judgment on 15 July 2004, the operative part of which is as follows:
   
               1.
            
            
               Articles 73b and 73d(1) and (3) of the EC Treaty (now, respectively, Articles 56 EC and 58(1) and (3) EC) preclude legislation which allows only the recipients of revenue from capital of Austrian origin to choose between a tax with discharging effect and ordinary income tax with the application of a rate reduced by half, while providing that revenue from capital originating in another Member State must be subject to ordinary income tax without any reduction in the rate.
            
         
               2.
            
            
               Refusal to grant the recipients of revenue from capital originating in another Member State the tax advantages granted to recipients of revenue from capital of Austrian origin cannot be justified by the fact that revenue from companies established in another Member State is subject to low taxation in that State.
            
         
      (1)  OJ C 261 of 26.10.2002.