CELEX: 62013CN0589
Language: en
Date: 2013-11-19 00:00:00
Title: Case C-589/13: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 19 November 2013 — F.E. Familienprivatstiftung Eisenstadt

8.3.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 71/3
            
         
      Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 19 November 2013 — F.E. Familienprivatstiftung Eisenstadt
      (Case C-589/13)
      (2014/C 71/05)
      Language of the case: German
      
         Referring court
      
      Verwaltungsgerichtshof
      
         Parties to the main proceedings
      
      
         Applicant: F.E. Familienprivatstiftung Eisenstadt
      
         Defendant authority: Unabhängiger Finanzsenat, Außenstelle Wien
      
         Question referred
      
      Is Article 56 EC (now Article 63 TFEU) to be interpreted as precluding a system for the taxation of the investment income and earnings from the disposal of holdings of an Austrian private foundation in the case where that system provides for a tax charge to be imposed on the foundation in the form of an ‘interim tax’ in order to ensure once-only national taxation only in the case where, on the basis of a double taxation convention, the recipient of donations from the private foundation is granted relief from the tax on capital gains which in principle is chargeable on donations?