CELEX: 62013CN0657
Language: en
Date: 2013-12-12 00:00:00
Title: Case C-657/13: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 12 December 2013 — Verder LabTec GmbH & Co. KG v Finanzamt Hilden

8.3.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 71/8
            
         
      Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 12 December 2013 — Verder LabTec GmbH & Co. KG v Finanzamt Hilden
      (Case C-657/13)
      (2014/C 71/13)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Düsseldorf
      
         Parties to the main proceedings
      
      
         Applicant: Verder LabTec GmbH & Co. KG
      
         Defendant: Finanzamt Hilden
      
         Question referred
      
      Is it consistent with the freedom of establishment under Article 49 of the Treaty on the Functioning of the European Union if, upon the transfer of an asset from a domestic to a foreign permanent establishment of the same undertaking, a national rule stipulates that there is a withdrawal for non-business purposes, with the result that the disclosure of hidden reserves leads to a profit upon the withdrawal, and another national rule provides the possibility of distributing that profit equally over five or ten financial years?