CELEX: 62009CA0397
Language: en
Date: 2011-07-21 00:00:00
Title: Case C-397/09: Judgment of the Court (Third Chamber) of 21 July 2011 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd (Taxation — Directive 2003/49/EC — Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States — Business tax — Determination of the basis of assessment)

10.9.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 269/5
            
         Judgment of the Court (Third Chamber) of 21 July 2011 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd
   (Case C-397/09) (1)
   
   (Taxation - Directive 2003/49/EC - Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States - Business tax - Determination of the basis of assessment)
   2011/C 269/07
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Scheuten Solar Technology GmbH
   
      Defendant: Finanzamt Gelsenkirchen-Süd
   
      Re:
   
   Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 1(1) of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (OJ 2003 L 157, p. 49) — Whether or not interest payments are included in the basis of assessment to trade tax of the debtor company
   
      Operative part of the judgment
   
   Article 1(1) of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States must be interpreted as not precluding a provision of national tax law under which loan interest paid by a company established in one Member State to an associated company in another Member State is incorporated into the basis of assessment of the business tax payable by the former company.
   
      (1)  OJ C 312, 19.12.2009.