12.5.2014
EN
Official Journal of the European Union
C 142/14
Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 10 February 2014 — Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz
(Case C-66/14)
2014/C 142/18
Language of the case: German
Referring court
Verwaltungsgerichtshof
Parties to the main proceedings
Applicant: Finanzamt Linz
Defendant authority: Bundesfinanzgericht, Außenstelle Linz
Parties concerned: IFN-Holding AG, IFN Beteiligungs GmbH
Questions referred
1.
Does Article 107 TFEU (ex Article 87 EC), in conjunction with Article 108(3) TFEU (ex Article 88(3) EC), preclude a national measure under which, in the context of group taxation, goodwill is to be amortised in the case where a holding is acquired in a domestic company — thereby reducing the basis of assessment for tax purposes, and hence the tax burden — whereas such amortisation of goodwill on acquisition of a holding is not permissible in other cases of income and corporation tax?
2.
Does Article 49 TFEU (ex Article 43 EC), in conjunction with Article 54 TFEU (ex Article 48 EC), preclude legal provisions of a Member State under which, in the context of group taxation, goodwill is to be amortised in the case where a holding is acquired in a domestic company, whereas such amortisation of goodwill may not be carried out in regard to acquisition of a holding in a non-resident corporation (in particular, a corporation established in another EU Member State)?
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