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Case C-559/13: Judgment of the Court (Grand Chamber) of 24 February 2015 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Dortmund-Unna v Josef Grünewald (Reference for a preliminary ruling — Free movement of capital — Direct taxation — Income tax — Deductibility of support payments made in consideration for a gift by way of anticipated succession — Exclusion of non-residents)
ECLI:EU:UNKNOWN:62013CA0559
62013CA0559
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27.4.2015
Official Journal of the European Union
C 138/14
(Case C-559/13)(1)
((Reference for a preliminary ruling - Free movement of capital - Direct taxation - Income tax - Deductibility of support payments made in consideration for a gift by way of anticipated succession - Exclusion of non-residents))
(2015/C 138/17)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Finanzamt Dortmund-Unna
Defendant: Josef Grünewald
Operative part of the judgment
Article 63 TFEU must be interpreted as precluding legislation of a Member State which does not permit a non-resident taxpayer who has received in that Member State commercial income generated by shares in a business which were transferred to him by a relative in the course of a gift by way of anticipated succession to deduct from that income the annuities which he has paid to that relative in consideration for that gift, whereas that legislation allows a resident taxpayer to make such a deduction.
Language of the case: German.
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(1) OJ C 45, 15.2.2014.