Request for a preliminary ruling from the Finanzgericht Münster lodged on 27 December 2016 in the case EV.

Are the provisions regarding the free movement of capital and payment transactions in Article 63 et seq. of the Treaty on the Functioning of the European Union to be interpreted as precluding Paragraph 9 No 7 of the Gewerbesteuergesetz 2002, as amended by the 2008 Jahressteuergesetz (annual tax act) of 20 December 2007 (BGBl. I 2007, 3150) in so far as those provisions cause the trade tax deduction of the profit and add-backs by the amount of the profits from shares in a capital company whose management and registered office are located outside the Federal Republic of Germany to be tied to stricter requirements than for the deduction of the profit and the add-backs by the amount of the profits from shares in a non-taxexempt domestic capital company or by that part of the trade earnings of a domestic undertaking allocated to a permanent establishment not located in Germany? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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