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Case C-828/24, Erdrich Umformtechnik: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 4 December 2024 – Erdrich Umformtechnik GmbH v Odvolací finanční ředitelství
ECLI:EU:UNKNOWN:62024CN0828
62024CN0828
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Official Journal of the European Union
EN
C series
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C/2025/1218
3.3.2025
(Case C-828/24, Erdrich Umformtechnik)
(C/2025/1218)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: Erdrich Umformtechnik GmbH
Defendant: Odvolací finanční ředitelství
Questions referred
1.Can Council Directive 2003/49/EC (1) of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States be interpreted as meaning that it enables the source State to grant, on the basis of a decision pursuant to Article 1(12), a tax exemption in respect of a period that preceded the point when an attestation and such supporting information as the source State may reasonably ask for was provided, or that preceded the point when the decision itself was issued?
2.If the answer to the first question is affirmative, does it follow from the Directive or another rule of EU law, either directly or indirectly, that there is
(a)any time limit for the provision of an attestation and such supporting information as the source State may reasonably ask for, for the purpose of a decision granting an exemption under Article 1(12); or
(b)any time limit on the length of the period preceding the provision of an attestation and such supporting information as the source State may reasonably ask for, in respect of which a tax exemption can be granted?
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(1) OJ 2003 L 157, p. 49.
ELI: http://data.europa.eu/eli/C/2025/1218/oj
ISSN 1977-091X (electronic edition)
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