Official Journal of the European Union

C 371/4

(Case C-589/13) (<span class="super">1</span>)

((Reference for a preliminary ruling - Free movement of capital - Article 56 EC - Interim taxation of capital gains and income from the disposal of holdings by a national foundation - Refusal of right to deduct from the taxable amount gifts to non-resident beneficiaries exempt from tax in the Member State of the foundation under a double taxation convention))

(2015/C 371/05)

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: F.E. Familienprivatstiftung Eisenstadt

Intervener: Unabhängiger Finanzsenat, Außenstelle Wien

Operative part of the judgment

Article 56 EC must be interpreted as precluding tax legislation of a Member State, such as that at issue in the main proceedings under which, as regards interim tax which is charged on capital gains and income from the disposal of holdings of a resident private foundation, that foundation has the right to deduct from its taxable amount only gifts made in the course of a given assessment period that have been the subject of a tax levied within that period on the beneficiaries of those gifts in the Member State in which the foundation is taxed, whereas such a deduction is excluded by that national tax legislation where the beneficiaries reside in another Member State and are exempt, on the basis of a double taxation convention, from a tax that is otherwise charged on gifts in the Member State in which the foundation is taxed.

(<span class="note">1</span>) OJ C 71, 8.3.2014.