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Case C-492/10: Reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Linz (Austria) lodged on 14 October 2010 — Immobilien Linz GmbH & Co KG v Finanzamt Freistadt Rohrbach Urfahr
ECLI:EU:UNKNOWN:62010CN0492
62010CN0492
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Valentina R., lawyer
15.1.2011
Official Journal of the European Union
C 13/18
(Case C-492/10)
()
2011/C 13/31
Language of the case: German
Referring court
Parties to the main proceedings
Appellant: Immobilien Linz GmbH & Co KG
Respondent: Finanzamt Freistadt Rohrbach Urfahr
Question referred
Does the absorption of a company’s losses by its sole member, a public body whose representative was instructed by the competent body to grant an annual member’s contribution to cover losses up to the amount provisionally earmarked in the budget estimate or business plan adopted by the company prior to the beginning of the financial year, increase the assets of that company within the meaning of Article 4(2)(b) of Directive 69/335/EEC (which is identical to Article 3(h) of Directive 2008/7/EC)?
Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ 1969 L 249, p. 25)
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