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Case C-559/13: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 30 October 2013 — Finanzamt Dortmund-Unna v Josef Grünewald
ECLI:EU:UNKNOWN:62013CN0559
62013CN0559
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15.2.2014
EN
Official Journal of the European Union
C 45/17
(Case C-559/13)
2014/C 45/31
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Finanzamt Dortmund-Unna
Defendant: Josef Grünewald
Question referred
Does Article 63 of the Treaty on the Functioning of the European Union (TFEU) preclude legislation of a Member State under which private support payments by non-resident taxable persons which are connected with a transfer of revenue-producing domestic assets in the course of a so-called anticipated succession are not tax deductible, whereas such payments are deductible in the case of full liability to taxation, but the deduction results in a corresponding tax liability for a (fully taxable) recipient of the payments?