CELEX: 62014CA0066
Language: en
Date: 2015-10-06 00:00:00
Title: Case C-66/14: Judgment of the Court (Fourth Chamber) of 6 October 2015 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz (Reference for a preliminary ruling — Articles 49 TFEU, 54 TFEU, 107 TFEU and 108(3) TFEU — Freedom of establishment — State aid — Taxation of groups of companies — Acquisition of a holding in a subsidiary — Depreciation of the goodwill — Limitation on holdings in resident companies)

30.11.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 398/3
            
         Judgment of the Court (Fourth Chamber) of 6 October 2015 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz
   (Case C-66/14) (1)
   
   ((Reference for a preliminary ruling - Articles 49 TFEU, 54 TFEU, 107 TFEU and 108(3) TFEU - Freedom of establishment - State aid - Taxation of groups of companies - Acquisition of a holding in a subsidiary - Depreciation of the goodwill - Limitation on holdings in resident companies))
   (2015/C 398/04)
   Language of the case: German
   
      Referring court
   
   Verwaltungsgerichtshof
   
      Parties to the main proceedings
   
   
      Applicant: Finanzamt Linz
   
      Defendant: Bundesfinanzgericht, Außenstelle Linz
   
      Parties concerned: IFN-Holding AG, IFN Beteiligungs GmbH
   
      Operative part of the judgment
   
   Article 49 TFEU precludes legislation of a Member State, such as that at issue in the main proceedings, which, in the context of the taxation of a group of companies, allows a parent company, in the case of the acquisition of a holding in a resident company which becomes a member of such a group, to depreciate the goodwill up to a maximum of 50 % of the purchase price of the holding, while such depreciation is prohibited in the case of the acquisition of a holding in a non-resident company.
   
      (1)  OJ C 142, 12.5.2014.