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Case C-66/14: Judgment of the Court (Fourth Chamber) of 6 October 2015 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz (Reference for a preliminary ruling — Articles 49 TFEU, 54 TFEU, 107 TFEU and 108(3) TFEU — Freedom of establishment — State aid — Taxation of groups of companies — Acquisition of a holding in a subsidiary — Depreciation of the goodwill — Limitation on holdings in resident companies)
ECLI:EU:UNKNOWN:62014CA0066
62014CA0066
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30.11.2015
Official Journal of the European Union
C 398/3
(Case C-66/14) (<span class="super">1</span>)
((Reference for a preliminary ruling - Articles 49 TFEU, 54 TFEU, 107 TFEU and 108(3) TFEU - Freedom of establishment - State aid - Taxation of groups of companies - Acquisition of a holding in a subsidiary - Depreciation of the goodwill - Limitation on holdings in resident companies))
(2015/C 398/04)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Finanzamt Linz
Defendant: Bundesfinanzgericht, Außenstelle Linz
Parties concerned: IFN-Holding AG, IFN Beteiligungs GmbH
Operative part of the judgment
Article 49 TFEU precludes legislation of a Member State, such as that at issue in the main proceedings, which, in the context of the taxation of a group of companies, allows a parent company, in the case of the acquisition of a holding in a resident company which becomes a member of such a group, to depreciate the goodwill up to a maximum of 50 % of the purchase price of the holding, while such depreciation is prohibited in the case of the acquisition of a holding in a non-resident company.
(<span class="note">1</span>) OJ C 142, 12.5.2014.