CELEX: 62017CN0374
Language: en
Date: 2017-06-21 00:00:00
Title: Case C-374/17: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 June 2017 — Finanzamt B v A-Brauerei

18.9.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 309/27
            
         Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 June 2017 — Finanzamt B v A-Brauerei
   (Case C-374/17)
   (2017/C 309/35)
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Defendant and appellant on a point of law: Finanzamt B
   
      Applicant and respondent in the appeal on a point of law: A-Brauerei
   
      Question referred
   
   Is Article 107(1) TFEU to be interpreted as meaning that there is aid prohibited under that provision in the case where legislation of a Member State provides that real property transfer tax is not charged on a taxable acquisition pursuant to a transformation (merger) in the event that certain legal entities (a controlling undertaking and a dependent company) are involved in the transformation procedure and the controlling undertaking’s 100 % holding in the dependent company has existed for five years prior to the legal procedure and for five years thereafter?