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- Referral date: 19-11-2013
- Show case reference
- Ruling date: 17-09-2015
- AG: Wathelet
References in this case
- C-127/12 - Commission v Spain
- C-133/13 - Q
- C-164/12 - DMC
- C-182/08 - Glaxo Wellcome
- C-196/04 - Cadbury Schweppes
- C-211/13 - Commission v Germany
- C-231/05 - Oy AA
- C-233/09 - Dijkman and Dijkman-Lavaleije
- C-303/07 - Aberdeen
- C-318/07 - Persche
- C-319/02 - Manninen
- C-324/00 - Lankhorst-Hohorst
- C-338/11 - Santander
- C-34/98 - Commission v France
- C-347/04 - Rewe Zentralfinanz
- C-350/11 - Argenta Spaarbank
- C-371/10 - National Grid Indus
- C-380/11 - DI VI Finanziaria SAPA di Diego della Valle
- C-397/98 - Metallgesellschaft
- C-410/98 - Judgment - 08/03/2001 - Hoechst AG and Hoechst
- C-418/07 - Papillon
- C-436/00 - X and Y
- C-510/08 - Mattner
- C-559/13 - Grünewald
- C-591/13 - Commission v Germany
- C-9/02 - De Lasteyrie
Highlight in text
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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?