CELEX: 62016CN0382
Language: en
Date: 2016-07-11 00:00:00
Title: Case C-382/16: Request for a preliminary ruling from the Finanzgericht Rheinland-Pfalz (Germany) lodged on 11 July 2016 — Hornbach-Baumarkt-AG v Finanzamt Landau

19.9.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 343/34
            
         Request for a preliminary ruling from the Finanzgericht Rheinland-Pfalz (Germany) lodged on 11 July 2016 — Hornbach-Baumarkt-AG v Finanzamt Landau
   (Case C-382/16)
   (2016/C 343/46)
   Language of the case: German
   
      Referring court
   
   Finanzgericht Rheinland-Pfalz
   
      Parties to the main proceedings
   
   
      Applicant: Hornbach-Baumarkt-AG
   
      Defendant: Finanzamt Landau
   
      Question referred
   
   Does Article 49 of the Treaty on the Functioning of the European Union (TFEU), in conjunction with Article 54 TFEU, (formerly Article 43 of the Treaty establishing the European Community (TEC), in conjunction with Article 48 EC), preclude legislation of a Member State which provides that income of a resident taxpayer derived from business relations with a company established in another Member State in which that taxpayer has a direct or indirect shareholding of at least 25 % and with which that taxpayer has agreed terms that depart from those that would have been agreed on by unrelated third parties under the same or similar circumstances must be calculated as if that income had been earned pursuant to terms agreed on between unrelated third parties, if such a correction is not made in respect of income from business relations with a resident company and the legislation in question does not afford the resident taxpayer the opportunity to present evidence that the terms were agreed on for commercial reasons resulting from its status as a shareholder of the company established in the other Member State?