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SVInfo
- Referral date: 19-12-2014
- Show case reference
- Opinion date: 12-05-2016
- Ruling date: 21-12-2016
- AG: Kokott
References in this case
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2.3.2015 |
EN |
Official Journal of the European Union |
C 73/17 |
Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 19 December 2014 — Masco Denmark ApS and Damixa ApS v Skatteministeriet
(Case C-593/14)
(2015/C 073/23)
Language of the case: Danish
Referring court
Vestre Landsret
Parties to the main proceedings
Applicants: Masco Denmark ApS and Damixa ApS
Defendant: Skatteministeriet
Question referred
‘Does Article 43 EC, read in conjunction with Article 48 EC (now Article 49 TFEU, read in conjunction with Article 54 TFEU), preclude a Member State from not allowing a resident company a tax exemption for interest income where an affiliated company within the same group established in another Member State is not entitled to a tax deduction for the corresponding interest expenditure as a result of rules (as in the present case) in the relevant Member State on interest deduction limitation in cases of thin capitalisation, where the Member State allows a resident company a tax exemption for interest income in cases where an affiliated company within the same group in that same Member State is not allowed a tax deduction for the corresponding interest expenditure as a result of national rules (as in the present case) on interest deduction limitation in cases of thin capitalisation?’