CELEX: 62017CN0440
Language: en
Date: 2017-11-06 00:00:00
Title: Case C-440/17: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 20 July 2017 — GS v Bundeszentralamt für Steuern

6.11.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 374/13
            
         Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 20 July 2017 — GS v Bundeszentralamt für Steuern
   (Case C-440/17)
   (2017/C 374/18)
   Language of the case: German
   
      Referring court
   
   Finanzgericht Köln
   
      Parties to the main proceedings
   
   
      Applicant: GS
   
      Defendant: Bundeszentralamt für Steuern
   
      Questions referred
   
   
               I)
            
            
               Does Article 49 in conjunction with Article 54 TFEU preclude national tax legislation such as that at issue in the main proceedings which denies relief from tax on income from capital on distributions of profits to a non-resident parent company whose sole shareholder is a company with its seat within the country,
               in so far as persons have shareholdings in it who would not be entitled to a refund or exemption if they earned the income directly, and the gross income earned by the foreign company in the relevant trading year does not result from its own economic activity, and
               
                           1.
                        
                        
                           there are no economic or other significant reasons for the involvement of the foreign company in relation to that income, or
                        
                     
                           2.
                        
                        
                           the foreign company does not take part in general economic commerce with an establishment suitably equipped for its business purpose,
                        
                     whereas resident parent companies are granted relief from tax on income from capital without regard to the aforementioned requirements?
            
         
               II)
            
            
               Should Article 1(2) of the Parent-Subsidiary Directive (1) be interpreted as precluding a Member State from adopting a rule which denies relief from tax on income from capital on distributions of profits to a non-resident parent company whose sole shareholder is a company with its seat within the country,
               in so far as persons have shareholdings in it who would not be entitled to a refund or exemption if they earned the income directly, and the gross income earned by the foreign company in the relevant trading year does not result from its own economic activity, and
               
                           1.
                        
                        
                           there are no economic or other significant reasons for the involvement of the foreign company in relation to that income, or
                        
                     
                           2.
                        
                        
                           the foreign company does not take part in general economic commerce with an establishment suitably equipped for its business purpose?
                        
                     
         
      (1)  Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ 2011 L 345, p. 8), previously Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ 1990 L 225, p. 6).