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Case C-398/16: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 July 2016 — X BV v Staatssecretaris van Financiën
ECLI:EU:UNKNOWN:62016CN0398
62016CN0398
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10.10.2016
Official Journal of the European Union
C 371/4
(Case C-398/16)
(2016/C 371/05)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Appellant: X BV
Respondent: Staatssecretaris van Financiën
Question referred
Must Articles 43 EC and 48 EC (now Articles 49 TFEU and 54 TFEU) be interpreted as precluding national legislation on the basis of which a parent company established in a Member State is not allowed to deduct interest in respect of a loan associated with a capital contribution made to a subsidiary established in another Member State, whereas that deduction could have been availed of if that subsidiary had been included with that parent company in a single tax entity — with characteristics such as those of a Netherlands single tax entity — in view of the fact that, in that case, by reason of consolidation, there would be no obvious association with such a capital contribution?