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Case C-374/17: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 June 2017 — Finanzamt B v A-Brauerei
ECLI:EU:UNKNOWN:62017CN0374
62017CN0374
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18.9.2017
EN
Official Journal of the European Union
C 309/27
(Case C-374/17)
(2017/C 309/35)
Language of the case: German
Referring court
Parties to the main proceedings
Defendant and appellant on a point of law: Finanzamt B
Applicant and respondent in the appeal on a point of law: A-Brauerei
Question referred
Is Article 107(1) TFEU to be interpreted as meaning that there is aid prohibited under that provision in the case where legislation of a Member State provides that real property transfer tax is not charged on a taxable acquisition pursuant to a transformation (merger) in the event that certain legal entities (a controlling undertaking and a dependent company) are involved in the transformation procedure and the controlling undertaking’s 100 % holding in the dependent company has existed for five years prior to the legal procedure and for five years thereafter?