CELEX: 62013CA0559
Language: en
Date: 2015-02-24 00:00:00
Title: Case C-559/13: Judgment of the Court (Grand Chamber) of 24 February 2015 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Dortmund-Unna v Josef Grünewald (Reference for a preliminary ruling — Free movement of capital — Direct taxation — Income tax — Deductibility of support payments made in consideration for a gift by way of anticipated succession — Exclusion of non-residents)

27.4.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 138/14
            
         Judgment of the Court (Grand Chamber) of 24 February 2015 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Dortmund-Unna v Josef Grünewald
   (Case C-559/13) (1)
   
   ((Reference for a preliminary ruling - Free movement of capital - Direct taxation - Income tax - Deductibility of support payments made in consideration for a gift by way of anticipated succession - Exclusion of non-residents))
   (2015/C 138/17)
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Finanzamt Dortmund-Unna
   
      Defendant: Josef Grünewald
   
      Operative part of the judgment
   
   Article 63 TFEU must be interpreted as precluding legislation of a Member State which does not permit a non-resident taxpayer who has received in that Member State commercial income generated by shares in a business which were transferred to him by a relative in the course of a gift by way of anticipated succession to deduct from that income the annuities which he has paid to that relative in consideration for that gift, whereas that legislation allows a resident taxpayer to make such a deduction.
   
      (1)  OJ C 45, 15.2.2014.