Judgment of the Court (Grand Chamber) of 26 February 2019

X-GmbH v Finanzamt Stuttgart - Körperschaften

Request for a preliminary ruling from the Bundesfinanzhof

Reference for a preliminary ruling — Free movement of capital — Movement of capital between Member States and third countries — Standstill clause — National legislation of a Member State regarding controlled companies established in third countries — Amendment of that legislation, followed by the reintroduction of the earlier legislation — Income of a company established in a third country derived from the holding of debts owed by a company established in a Member State — Incorporation of that income into the tax base of a taxable person resident for tax purposes in a Member State — Restriction on the free movement of capital — Justification

Case C-135/17


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
29/03/2019 X (Sociétés intermédiaires établies dans des pays tiers)
Judgment
ECLI:EU:C:2019:136
26/02/2019 X (Sociétés intermédiaires établies dans des pays tiers)
EUR-Lex text EUR-Lex bilingual text
Opinion
ECLI:EU:C:2018:389
05/06/2018 X (Sociétés intermédiaires établies dans des pays tiers)
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
22/06/2017 X (Sociétés intermédiaires établies dans des pays tiers)
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.05 Free movement of capital and freedom of payments
4 Internal policy of the European Union
  4.05 Free movement of capital and freedom of payments
4 Internal policy of the European Union
  4.05 Free movement of capital and freedom of payments


Citations of case-law or legislation

References in grounds of judgment

Operative part

  • Interprets : TFEU, Article 63 -P1
  • Interprets : TFEU, Article 64 -P1

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 15/03/2017

Date of the Opinion

  • 05/06/2018

Date of the hearing

Information not available

Date of delivery

26/02/2019


References

Publication in the Official Journal

Application: OJ C 221 from 10.07.2017, p.4

Name of the parties

X (Sociétés intermédiaires établies dans des pays tiers)

Notes on Academic Writings

  1. Nielsen, Lars F.: New perspective on the taxation of CFCs in third countries ?, European Taxation 2018 nº 12 p.571-575 (EN)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Bundesfinanzhof - Germany

Subject-matter

  • Free movement of capital

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

Rosas

Advocate General

Mengozzi

Language(s) of the Case

  • German

Language(s) of the Opinion

  • French