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Case C-593/14: Judgment of the Court (Fourth Chamber) of 21 December 2016 (request for a preliminary ruling from the Vestre Landsret — Denmark — Masco Denmark ApS, Damixa ApS v Skatteministeriet (Reference for a preliminary ruling — Freedom of establishment — Tax legislation concerning thin capitalisation of subsidiaries — Inclusion in the taxable income of a lending company of the loan interest paid by a non-resident borrowing subsidiary — Tax exemption for interest paid by a resident borrowing subsidiary — Balanced allocation between Member States of the power to impose taxes — Need to prevent the risk of tax avoidance)
ECLI:EU:UNKNOWN:62014CA0593
62014CA0593
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Official Journal of the European Union
C 53/3
(Case C-593/14)(1)
((Reference for a preliminary ruling - Freedom of establishment - Tax legislation concerning thin capitalisation of subsidiaries - Inclusion in the taxable income of a lending company of the loan interest paid by a non-resident borrowing subsidiary - Tax exemption for interest paid by a resident borrowing subsidiary - Balanced allocation between Member States of the power to impose taxes - Need to prevent the risk of tax avoidance))
(2017/C 053/04)
Language of the case: Danish
Referring court
Parties to the main proceedings
Applicants: Masco Denmark ApS, Damixa ApS
Defendant: Skatteministeriet
Operative part of the judgment
Article 49 TFEU, read in conjunction with Article 54 TFEU, must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, which allows a resident company a tax exemption for interest paid by a resident subsidiary, in so far as that subsidiary is not entitled to a tax deduction for the corresponding interest expenditure by reason of the rules limiting the deduction of interest paid in cases of thin capitalisation, but which excludes the exemption that would result from the application of its own thin-capitalisation legislation in the case where the subsidiary is resident in another Member State.
(1)
OJ C 73, 2.3.2015.
* * *
Language of the case: Danish