BG
ES
CS
DA
DE
ET
EL
EN
FR
HR
IT
LV
LT
HU
MT
NL
PL
PT
RO
SK
SL
FI
SVInfo
- Referral date: 30-10-2013
- Show case reference
- Opinion date: 18-11-2014
- Ruling date: 24-02-2015
- AG: Mengozzi
References in this case
Highlight in text
Go|
15.2.2014 |
EN |
Official Journal of the European Union |
C 45/17 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 30 October 2013 — Finanzamt Dortmund-Unna v Josef Grünewald
(Case C-559/13)
2014/C 45/31
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Finanzamt Dortmund-Unna
Defendant: Josef Grünewald
Question referred
Does Article 63 of the Treaty on the Functioning of the European Union (TFEU) preclude legislation of a Member State under which private support payments by non-resident taxable persons which are connected with a transfer of revenue-producing domestic assets in the course of a so-called anticipated succession are not tax deductible, whereas such payments are deductible in the case of full liability to taxation, but the deduction results in a corresponding tax liability for a (fully taxable) recipient of the payments?