Request for a preliminary ruling from the Bundesfinanzhof in the case A-Brauerei.

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?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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