CELEX: 62013CA0589
Language: en
Date: 2015-09-17 00:00:00
Title: Case C-589/13: Judgment of the Court (Fifth Chamber) of 17 September 2015 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — procedure brought by F.E. Familienprivatstiftung Eisenstadt (Reference for a preliminary ruling — Free movement of capital — Article 56 EC — Interim taxation of capital gains and income from the disposal of holdings by a national foundation — Refusal of right to deduct from the taxable amount gifts to non-resident beneficiaries exempt from tax in the Member State of the foundation under a double taxation convention)

9.11.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 371/4
            
         Judgment of the Court (Fifth Chamber) of 17 September 2015 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — procedure brought by F.E. Familienprivatstiftung Eisenstadt
   (Case C-589/13) (1)
   
   ((Reference for a preliminary ruling - Free movement of capital - Article 56 EC - Interim taxation of capital gains and income from the disposal of holdings by a national foundation - Refusal of right to deduct from the taxable amount gifts to non-resident beneficiaries exempt from tax in the Member State of the foundation under a double taxation convention))
   (2015/C 371/05)
   Language of the case: German
   
      Referring court
   
   Verwaltungsgerichtshof
   
      Parties to the main proceedings
   
   
      Applicant: F.E. Familienprivatstiftung Eisenstadt
   
      Intervener: Unabhängiger Finanzsenat, Außenstelle Wien
   
      Operative part of the judgment
   
   Article 56 EC must be interpreted as precluding tax legislation of a Member State, such as that at issue in the main proceedings under which, as regards interim tax which is charged on capital gains and income from the disposal of holdings of a resident private foundation, that foundation has the right to deduct from its taxable amount only gifts made in the course of a given assessment period that have been the subject of a tax levied within that period on the beneficiaries of those gifts in the Member State in which the foundation is taxed, whereas such a deduction is excluded by that national tax legislation where the beneficiaries reside in another Member State and are exempt, on the basis of a double taxation convention, from a tax that is otherwise charged on gifts in the Member State in which the foundation is taxed.
   
      (1)  OJ C 71, 8.3.2014.