Request for a preliminary ruling from the Finanzgericht Köln in the case GS.
Does Article 49 in conjunction with Article 54 TFEU preclude national tax legislation such as that at issue in the main proceedings which denies relief from tax on income from capital on distributions of profits to a non-resident parent company whose sole shareholder is a company with its seat within the country, in so far as persons have shareholdings in it who would not be entitled to a refund or exemption if they earned the income directly, and the gross income earned by the foreign company in the relevant trading year does not result from its own economic activity, and 
1. there are no economic or other significant reasons for the involvement of the foreign company in relation to that income, or 
2. the foreign company does not take part in general economic commerce with an establishment suitably equipped for its business purpose, 
whereas resident parent companies are granted relief from tax on income from capital without regard to the aforementioned requirements? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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