26.5.2014

Official Journal of the European Union

C 159/13

(Case C-109/14)

2014/C 159/17

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Finanzamt Hamburg-Mitte

Defendant: Marenave Schiffahrts AG

Questions referred

1.Which calculation method is to be used to calculate a holding company’s (pro rata) input tax deduction in respect of input supplies connected with the procurement of capital for the purchase of shares in subsidiary companies, if the holding company subsequently (as intended from the outset) provides various taxable services to those companies?

2.Does the provision on the consolidation of several persons into a single taxable person in the second subparagraph of Article 4(4) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes preclude national legislation under which (firstly) only a legal person, but not a partnership, can be integrated into the undertaking of another taxable person (a so-called ‘Organträger’ (controlling company)) and which (secondly) requires that this legal person ‘is integrated into the undertaking of the Organträger’ in financial, economic and organisational terms (in the sense of a relationship of control and subordination)?

3.If the previous question is answered in the affirmative: can a taxable person rely directly on the second subparagraph of Article 4(4) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes?

Language of the case: German.

(1) OJ 1977 L 145, p. 1.