Request for a preliminary ruling from the Verwaltungsgerichtshof in the case F.E. Familienprivatstiftung Eisenstadt.
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?
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