Judgment of the Court (Second Chamber) of 31 May 2018

Hornbach-Baumarkt-AG v Finanzamt Landau

Request for a preliminary ruling from the Finanzgericht Rheinland-Pfalz

Reference for a preliminary ruling — Freedom of establishment — Corporation tax — Legislation of a Member State — Calculation of the taxable revenue of companies — Advantage granted gratuitously by a resident company to a non-resident company to which is it linked by a relationship of interdependence — Correction of the taxable income of the resident company — No correction of taxable income in the event of an identical advantage granted by a resident company to another resident company to which it is linked by such a relationship — Restriction on the freedom of establishment — Justification

Case C-382/16


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
06/07/2018 Hornbach-Baumarkt
Freedom of establishment
  • Freedom of establishment
EUR-Lex text EUR-Lex bilingual text
Judgment
ECLI:EU:C:2018:366		 31/05/2018 Hornbach-Baumarkt
Freedom of establishment
  • Freedom of establishment
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2018:366		 31/05/2018 Hornbach-Baumarkt
Freedom of establishment
  • Freedom of establishment
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
02/09/2016 Hornbach-Baumarkt
Freedom of establishment
  • Freedom of establishment
View pdf documents
Opinion
ECLI:EU:C:2017:974		 14/12/2017 Hornbach-Baumarkt
Freedom of establishment
  • Freedom of establishment
EUR-Lex text EUR-Lex bilingual text
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
  4.04 Free movement of persons and services
    4.04.02 Freedom of establishment
      4.04.02.00 General


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 11/07/2016

Date of the Opinion

  • 14/12/2017

Date of the hearing

Information not available

Date of delivery

31/05/2018


References

Publication in the Official Journal

Judgment: OJ C 259 from 23.07.2018, p.5

Application: OJ C 343 from 19.09.2016, p.34

Name of the parties

Hornbach-Baumarkt

Notes on Academic Writings

  1. Peraldi-Leneuf, Fabienne: Liberté d'établissement - Discrimination fiscale, Europe 2018 Juillet Comm. nº 7 p.23 (FR)
  2. Rasch, Stephan ; Chwalek, Martin J. ; Bühl, Lukas: Zur Entscheidung des EuGH über die Vereinbarkeit von Niederlassungsfreiheit und § 1 AStG, Internationale Steuer-Rundschau : ISR 2018 N.8 p.275-280 (DE)
  3. Ditz, Xaver ; Quilitzsch, Carsten: Verrechnungspreise: Europarechtswidrigkeit des § 1 AStG, Der Betrieb 2018 N°34 p.2009-2013 (DE)
  4. X: Niederlassungsfreiheit: Keine Einkünftekorrektur nach § 1 Abs. 1 AStG, wenn eine gebietsansässige Gesellschaft gebietsfremden Konzerngesellschaften Vorteile zu nicht fremdüblichen Bedingungen, aber aus wirtschaftlichen Gründen gewährt – “Hornbach-Baumarkt”, Europäisches Wirtschafts- & Steuerrecht - EWS 2018 p.228-231 (DE)
  5. O'Shea, Tom: CJEU Allows Non-Arm's-Length Transactions If Supported by Commercial Justification, Tax Notes International 2018 Volume 91, Number 3, p.243-248 (EN)
  6. O'Shea, Tom: A Critical Analysis of the CJEU Advocate General's Opinion In Hornbach-Baumarkt, Tax Notes International 2018 Volume 91, N°4, p.373-383 (EN)
  7. Schwenke, Michael: Unionsrechtliche Fragestellungen nach der EuGH-Entscheidung „Hornbach-Baumarkt AG“, Der Betrieb 2018 p.2329-2333 (DE)
  8. Calderon, José M. ; Ribeiro, João Sérgio: Transfer Pricing Rules and the European Commercial Motives Test: A Discussion of Hornbach-Baumarkt, Tax Notes International 2018 Vol. 91 nº 13 p.1325-1330 (EN)
  9. Schreiber, Rolf ; Greil, Stefan: EuGH-Urteil „Hornbach“: Wirtschaftliche Gründe für marktunübliche Verrechnungspreise - „Mach es zu deinem Projekt!“, Der Betrieb 2018 p.2527-2535 (DE)
  10. Graw, Christian: Internationales Steuerrecht - § 1 AStG - Folgerungen aus dem EuGH-Urteil in der Rs. Hornbach-Baumarkt, Der Betrieb 2018 p.2655-2658 (DE)
  11. Calderón Carrero, José Manuel: El test europeo de motivos comerciales aplicado a los precios de transferencia, Scientia Iuridica 2018 p. 423-439 (ES)
  12. Rasch, Stephan: Anmerkung zum BMF-Schr. v. 6.12.2018 - Wirtschaftliche Gründe für den Abschluss eines Geschäfts unter nicht ,,fremdüblichen Bedingungen‘‘, Internationale Steuer-Rundschau : ISR 2019 p.1-2 (DE)
  13. Douma, S.C.W.: (HvJ EU) Zaak Hornbach-Baumarkt. Correctie vanwege onzakelijk handelen slechts toegestaan indien belastingplichtige geen commerciële redenen voor dat handelen kan aantonen, Beslissingen in belastingzaken 2019 nº 5, p. 799-800 (NL)
  14. Kamel, J. ; Mezouar, H.: Het arm's-lengthbeginsel: een gewijzigd begrip, Weekblad voor fiscaal recht 2019 p.348-356 (NL)
  15. Ditz, Xaver ; Quilitzsch, Carsten: German Transfer Pricing Rules Incompatible with EU Law - A Critical Assessment of the ECJ's Hornbach-Baumarkt (Case C-382/16) Decision, European Taxation 2019 nº 4 p.181-184 (EN)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Finanzgericht Rheinland-Pfalz - Germany

Subject-matter

  • Freedom of establishment

Provisions of national law referred to

Außensteuergesetz (AStG), Paragraphen 1 Abs. 1 Satz 1, und 2 Nr. 1 Alt. 3

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

deuxième chambre (Cour)

Judge-Rapporteur

Rosas

Advocate General

Bobek

Language(s) of the Case

  • German

Language(s) of the Opinion

  • English