CELEX: 62019CN0797
Language: en
Date: 2019-10-24 00:00:00
Title: Case C-797/19: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 24 October 2019 — B-GmbH v D Tax Office

27.1.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 27/21
            
         
      Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 24 October 2019 — B-GmbH v D Tax Office
      (Case C-797/19)
      (2020/C 27/27)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicant and appellant in the appeal on a point of law: B-GmbH
      
         Defendant and respondent in the appeal on a point of law: D Tax Office
      
         Question referred
      
      Is Article 107(1) of the Treaty on the Functioning of the European Union to be interpreted as meaning that State aid falling within the scope of that provision exists if, under the legislation of a Member State, losses incurred (on a permanent basis) by an incorporated company as a result of an economic activity carried out without remuneration that is sufficient to covers costs are to be regarded, in principle, as covert distributions of profits and, accordingly, must not reduce the profits of an incorporated company but, nevertheless, those legal consequences are not to be applied for permanently loss-making business activities in the case of incorporated companies in which the majority of voting rights are directly or indirectly held by legal persons governed by public law, if they carry out the activities concerned for reasons of transport, environmental, social, cultural, educational or health policy?