Reports of Cases

2002 I-11779

Subject-matter

Preliminary ruling ─ Finanzgericht Münster ─ Interpretation of Article 52 of the EC Treaty (now, after amendment, Article 43 EC) ─ National tax legislation (Paragraph 8a of the German Körperschaftsteuergesetz) ─ Taxation of profits (distributed or) allegedly distributed by share-capital companies ─ Interest paid on a loan provided by a shareholder holding more than one quarter of the shares and the amount of which exceeds three times the holding of that shareholder ─ Situation with differing results according to whether the shareholder is personally entitled to tax credit by reason of the taxation of the company ─ Covert discrimination

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Amsterdam), Article 43 : paragraphs 1, 25, 32, 45
• Court of Justice - Judgment C -80/94 : paragraphs 26, 42
• Court of Justice - Judgment C -107/94 : paragraph 26
• Court of Justice - Judgment C -311/97 : paragraph 26
• Court of Justice - Judgment C -251/98 : paragraphs 26, 42
• Court of Justice - Judgment C -397/98 : paragraphs 26, 36
• Court of Justice - Judgment C -250/95 : paragraph 33
• Court of Justice - Judgment C -35/98 : paragraphs 33, 36, 42
• Court of Justice - Judgment C -264/96 : paragraphs 36, 37
• Court of Justice - Judgment C -307/97 : paragraph 36
• Court of Justice - Judgment C -204/90 : paragraphs 40, 42
• Court of Justice - Judgment C -300/90 : paragraphs 40, 42
• Court of Justice - Judgment C -484/93 : paragraph 42
• Court of Justice - Judgment C -294/97 : paragraph 42

Operative part

• Interprets : EC Treaty (Amsterdam), Article 43

Opinion

• EC Treaty (Amsterdam), Article 43 : points 1, 24, 25, 51, 77, 80, 82, 98, 119
  
• Directive 90/435 : points 100, 104, 105, 117
  
• Directive 90/435 -A05L1 : points 107 - 109
  
• Directive 90/435 -A01L2 : point 117
  
• Court of Justice - Judgment C -397/98 : points 27, 28, 78, 83, 90, 94
  
• Court of Justice - Judgment C -294/97 : points 35, 84
  
• Court of Justice - Judgment C -250/95 : points 57, 97
  
• Court of Justice - Judgment C -35/98 : points 57, 78
  
• Court of Justice - Judgment C -264/96 : points 78, 89, 90, 91
  
• Court of Justice - Judgment C -336/96 : point 81
  
• Court of Justice - Judgment C -251/98 : points 83, 84
  
• Court of Justice - Judgment C -300/90 : point 83
  
• Court of Justice - Judgment C -204/90 : point 83
  
• Court of Justice - Judgment C -487/93 : point 84
  
• Court of Justice - Judgment C -80/94 : point 84
  
• Court of Justice - Judgment C -212/97 : point 88
  
• Court of Justice - Judgment C -48/71 : point 99
  
• Court of Justice - Judgment C -106/77 : point 99
  
• Court of Justice - Judgment C -294/99 : points 106, 110 - 112
  

Dates

Date of the lodging of the application initiating proceedings

• 04/09/2000

Date of the Opinion

• 26/09/2002

Date of the hearing

Information not available

Date of delivery

12/12/2002

References

Publication in the Official Journal

Application: OJ C 316 from 04.11.2000, p.15

Judgment: OJ C 31 from 08.02.2003, p.2

Name of the parties

Lankhorst-Hohorst

Notes on Academic Writings

1. Thömmes, Otmar: Konzernfinanzierung und Europäisches Recht, Der Betrieb 2002 p.2397-2402
2. Rossi-Maccanico, Pierpaolo: Il caso Lankhorst-Hohorst ed il vecchio e nuovo dibattito in tema di regole di thin capitalization nel sistema internazionale di tassazione dei redditi, Il fisco : giornale tributario di legislazione e attualità 2002 p.17703-17712
3. Hey, Friedrich E.F.: Entscheidungen zum Wirtschaftsrecht 2003 p.73-74
4. Bauschatz, Peter: Gesellschafter-Fremdfinanzierung, Entscheidungen der Finanzgerichte 2003 Beilage p.5-6
5. Amann, Sascha: Fremdfinanzierung durch europäische Anteilseigner, European Law Reporter 2003 p.3-5
6. Rainer, Anno: EuGH: § 8 a I Nr. 2 KStG europarechtswidrig, Europäische Zeitschrift für Wirtschaftsrecht 2003 p.81-82
7. Blumenberg, Jens: Recht der internationalen Wirtschaft 2003 p.154-155
8. Bergmann, Elisabeth: EG-aktuellt på företagsskatteområdet, Svensk Skattetidning 2003 p.76-77
9. Mutén, Leif: De tyska underkapitaliseringsreglerna underkända av EG-domstolen, Svensk Skattetidning 2003 p.78-84
10. Spengel, Christoph ; Golücke, Martin: Gesellschafter-Fremdfinanzierung: Implikationen der EG-Rechtswidrigkeit von § 8a KStG für die Praxis und den Gesetzgeber, Recht der internationalen Wirtschaft 2003 p.333-347
11. Vinther, Nikolaj ; Werlauff, Erik: Nødvendig nytænkning af skatteregler om tynd kapitalisering, Skat Udland 2003 nº 1
12. Bundgaard, Jakob ; Stokholm, Jeppe Rune: EU-retlige begrænsninger for nationale regler om tynd kapitalisering - refleksioner over C-324/00, Lankhorst-Hohorst GmbH, Skat Udland 2003 nº 2
13. Cordewener, Axel: Company Taxation, Cross-Border Financing and Thin Capitalization in the EU Internal Market: Some Comments on Lankhorst-Hohorst GmbH, European Taxation 2003 p.102-113
14. Körner, Andreas: The ECJ's Lankhorst-Hohorst Judgment - Incompatibility of Thin Capitalization Rules with Euroepan Law and Further Consequences, Intertax 2003 p.162-168
15. Marres, O.C.R.: Beslissingen in belastingzaken 2003 nº 170
16. Sozza, Guerrino: Thin capitalization e libertà di stabilimento, Il fisco : giornale tributario di legislazione e attualità 2003 p.345-347
17. Gutmann, Daniel ; Hinnekens, Luc: The Lankhorst-Hohorst case. The ECJ finds German thin capitalization rules incompatible with freedom of establishment, EC Tax Review 2003 p.90-97
18. Vinther, Nikolaj ; Werlauff, Erik: The need for fresh thinking about tax rules on thin capitalization: the consequences of the judgment of the ECJ in Lankhorst-Hohorst, EC Tax Review 2003 p.97-106
19. Prinz, Ulrich: Schnelle Reaktion der Finanzverwaltung auf die Lankhorst-Hohorst-Entscheidung des EuGH zur Europarechtswidrigkeit des § 8a KStG, Finanz-Rundschau Ertragsteuerrecht 2003 p.649-652
20. Scheuerle, Ulrich: Verletzung der Niederlassungsfreiheit durch steuerliche Behandlung der Gesellschafter-Fremdfinanzierung, Neue juristische Wochenschrift 2003 p.1913-1915
21. Monaco, Caterina: Profili di incompatibilità con il diritto comunitario delle norme sulla "thin capitalization": il caso Lankhorst-Hohorst GmbH, Diritto pubblico comparato ed europeo 2003 p.933-938
22. Kessler, Wolfgang: Die Gesellschafter-Fremdfinanzierung im Spannungsfeld zum Recht der Doppelbesteuerungsabkommen und Europarecht, Der Betrieb 2003 p.2507-2514
23. Vinther, Nikolaj ; Werlauff, Erik: Hvad bør Danmark gøre ved problemet "tynd kapitalisering" efter dommen i Lankhorst-Hohorst? - et utjenligt forsøg på at gøre dansk skatteret EU-konform, Skat Udland 2003 nº 354
24. Kerssenbrock, Otto-Ferdinand: Paragraph 8b Abs. 5 KStG nach der "Lankhorst-Hohorst"-Entscheidung, Betriebs-Berater 2003 p.2148-2157
25. Pizzitola, Gaetano: La capitalizzazione sottile tra salvaguardia della tax jurisdiction domestica e discriminazione rispetto ai non residenti, Rassegna tributaria 2003 p.2166-2191
26. Rossi, Marco: Legittimità della normativa in materia di limitazioni alla deducibilità degli interessi nelle operazioni di finanziamento internazionale in base ai principi sanciti dalla Corte di giustizia CE, Diritto e pratica tributaria 2003 p.1042-1059
27. Krebs, Hans-Joachim ; Bödefeld, Axel: Europarechtswidrig: § 50c EStG - Der Kreis der rechtswidrigen Vorschriften weitet sich, Betriebs-Berater 2004 p.407-411
28. Bonavitacola, Romano: La thin capitalization nella imminente riforma fiscale: dubbi di compatibilità con la normativa europea, Giurisprudenza italiana 2004 p.431-433
29. Comelli, Alberto: Sul contrasto all'utilizzo fiscale della sottocapitalizzazione, Diritto e pratica tributaria 2004 I p.249-272
30. Caimi Caumont, Cristiano: Ancora sulla incompatibilità delle legislazioni tributarie volte a contrastare la thin capitalization con il principio comunitario della libertà di stabilimento, Diritto e pratica tributaria 2004 II p.331-342
31. Valente, Piergiorgio: Thin capitalization, principi della Corte di giustizia e riflessi in alcuni Stati membri, Il fisco : giornale tributario di legislazione e attualità 2004 p.1968-1970
32. Brzeziński, Bogumił ; Zalasiński, Adam: Płatności na rzecz nierezydentów - skutki podatkowe, Przegląd Podatkowy 2004 Vol.8 p.35-39
33. Perrotin, Frédérique: Un élargissement inattendu de la notion communautaire d'abus de droit, Petites affiches. La Loi / Le Quotidien juridique 2007 nº 66 p.3-5

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Finanzgericht Münster - Germany

Subject-matter

• Freedom of establishment
  

Provisions of national law referred to

Körperschaftsteuergesetz (KStG), Paragraphen 5, 8a, 51

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

cinquième chambre (Cour)

Judge-Rapporteur

Wathelet

Advocate General

Mischo

Language(s) of the Case

• German
  

Language(s) of the Opinion

• French