CELEX: 62014CN0593
Language: en
Date: 2014-12-19 00:00:00
Title: Case C-593/14: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 19 December 2014 — Masco Denmark ApS and Damixa ApS v Skatteministeriet

2.3.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 73/17
            
         
      Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 19 December 2014 — Masco Denmark ApS and Damixa ApS v Skatteministeriet
      (Case C-593/14)
      (2015/C 073/23)
      Language of the case: Danish
      
         Referring court
      
      Vestre Landsret
      
         Parties to the main proceedings
      
      
         Applicants: Masco Denmark ApS and Damixa ApS
      
         Defendant: Skatteministeriet
      
         Question referred
      
      ‘Does Article 43 EC, read in conjunction with Article 48 EC (now Article 49 TFEU, read in conjunction with Article 54 TFEU), preclude a Member State from not allowing a resident company a tax exemption for interest income where an affiliated company within the same group established in another Member State is not entitled to a tax deduction for the corresponding interest expenditure as a result of rules (as in the present case) in the relevant Member State on interest deduction limitation in cases of thin capitalisation, where the Member State allows a resident company a tax exemption for interest income in cases where an affiliated company within the same group in that same Member State is not allowed a tax deduction for the corresponding interest expenditure as a result of national rules (as in the present case) on interest deduction limitation in cases of thin capitalisation?’