CELEX: 62016CA0685
Language: en
Date: 2018-09-20 00:00:00
Title: Case C-685/16: Judgment of the Court (Fifth Chamber) of 20 September 2018 (request for a preliminary ruling from the Finanzgericht Münster — Germany) — EV v Finanzamt Lippstadt (Reference for a preliminary ruling — Articles 63 to 65 TFEU — Free movement of capital — Deduction of taxable profits — Shareholdings of a parent company in a capital company whose management and registered office are located in a non-member State — Dividends distributed to the parent company — Tax deductibility subject to stricter conditions than deduction of profits from shareholdings in a non-tax-exempt capital company governed by national law)

12.11.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 408/9
            
         
      Judgment of the Court (Fifth Chamber) of 20 September 2018 (request for a preliminary ruling from the Finanzgericht Münster — Germany) — EV v Finanzamt Lippstadt
      (Case C-685/16) (1)
      
      ((Reference for a preliminary ruling - Articles 63 to 65 TFEU - Free movement of capital - Deduction of taxable profits - Shareholdings of a parent company in a capital company whose management and registered office are located in a non-member State - Dividends distributed to the parent company - Tax deductibility subject to stricter conditions than deduction of profits from shareholdings in a non-tax-exempt capital company governed by national law))
      (2018/C 408/09)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Münster
      
         Parties to the main proceedings
      
      
         Applicant: EV
      
         Defendant: Finanzamt Lippstadt
      
         Operative part of the judgment
      
      Articles 63 to 65 TFEU must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which subjects a deduction of profits from shareholdings in a capital company with its management and head office in a non-member State to stricter conditions than a deduction of profits from shareholdings in a non-exempt capital company governed by national law.
      
         (1)  OJ C 144, 8.5.2017.