H&I 2016/116
Finanzamt Linz: per-element approach under the Austrian group taxation regime
CJ 06-10-2015, C-66/14 (Uitspraak), m.nt. Bruno da Silva (Finanzamt Linz)
- Instantie
Court of Justice of the European Union
- Datum
6 oktober 2015
- Zaaknummer
C-66/14
- Noot
Bruno da Silva
- Roepnaam
Finanzamt Linz
- JCDI
JCDI:ADS923274:1
- Vakgebied(en)
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 06‑10‑2015
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 10‑02‑2014
Essentie
Finanzamt Linz: per-element approach under the Austrian group taxation regime
Samenvatting
On 6 October 2015, the CJ delivered its judgment in case Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz (C-66/14). This case concerns the Austrian legislation regarding group taxation which provides for an amortization of goodwill, at the level of the parent, only for acquisition of participations in resident subsidiaries.
An Austrian group had majority holdings in both resident and non-resident Austrian subsidiaries. Among those participations, the group acquired 100% of the shares in a Slovakian company for which it claimed a depreciation of goodwill. The local ... Verder lezen? Log in om dit document te bekijken.