CELEX: 62016CN0398
Language: en
Date: 2016-07-18 00:00:00
Title: Case C-398/16: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 July 2016 — X BV v Staatssecretaris van Financiën

10.10.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 371/4
            
         Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 July 2016 — X BV v Staatssecretaris van Financiën
   (Case C-398/16)
   (2016/C 371/05)
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Appellant: X BV
   
      Respondent: Staatssecretaris van Financiën
   
      Question referred
   
   Must Articles 43 EC and 48 EC (now Articles 49 TFEU and 54 TFEU) be interpreted as precluding national legislation on the basis of which a parent company established in a Member State is not allowed to deduct interest in respect of a loan associated with a capital contribution made to a subsidiary established in another Member State, whereas that deduction could have been availed of if that subsidiary had been included with that parent company in a single tax entity — with characteristics such as those of a Netherlands single tax entity — in view of the fact that, in that case, by reason of consolidation, there would be no obvious association with such a capital contribution?