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SVInfo
- Referral date: 21-06-2017
- Show case reference
- Opinion date: 19-09-2018
- Ruling date: 19-12-2018
- AG: Saugmandsgaard Øe
References in this case
- C-106/09 - Commission and Spain v Government of Gibraltar and United Kingdom
- C-107/09 - Commission and Spain v Government of Gibraltar and United Kingdom
- C-20/15 - Santander and Autogrill
- C-203/16 - Andres (faillite Heitkamp BauHolding) v Commission
- C-222/04 - Cassa di Risparmio di Firenze and Others
- C-308/01 - GIL Insurance and Others
- C-417/10 - 3M Italia
- C-78/08 - Paint Graphos and Others
- C-80/08 - Order - 31/03/2008 - Franchetto
- C-88/03 - Azores
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18.9.2017 |
EN |
Official Journal of the European Union |
C 309/27 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 June 2017 — Finanzamt B v A-Brauerei
(Case C-374/17)
(2017/C 309/35)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Defendant and appellant on a point of law: Finanzamt B
Applicant and respondent in the appeal on a point of law: A-Brauerei
Question referred
Is Article 107(1) TFEU to be interpreted as meaning that there is aid prohibited under that provision in the case where legislation of a Member State provides that real property transfer tax is not charged on a taxable acquisition pursuant to a transformation (merger) in the event that certain legal entities (a controlling undertaking and a dependent company) are involved in the transformation procedure and the controlling undertaking’s 100 % holding in the dependent company has existed for five years prior to the legal procedure and for five years thereafter?