8.3.2014 |
EN |
Official Journal of the European Union |
C 71/3 |
Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 19 November 2013 — F.E. Familienprivatstiftung Eisenstadt
(Case C-589/13)
2014/C 71/05
Language of the case: German
Referring court
Verwaltungsgerichtshof
Parties to the main proceedings
Applicant: F.E. Familienprivatstiftung Eisenstadt
Defendant authority: Unabhängiger Finanzsenat, Außenstelle Wien
Question referred
Is Article 56 EC (now Article 63 TFEU) to be interpreted as precluding a system for the taxation of the investment income and earnings from the disposal of holdings of an Austrian private foundation in the case where that system provides for a tax charge to be imposed on the foundation in the form of an ‘interim tax’ in order to ensure once-only national taxation only in the case where, on the basis of a double taxation convention, the recipient of donations from the private foundation is granted relief from the tax on capital gains which in principle is chargeable on donations?