On December 27, 2016 the Finanzgericht Münster (Germany) lodged a request for a preliminary ruling with the Court of Justice of the European Union (CJEU) in the Case EV versus Finanzamt Lippstadt (Case C-685/16). The questions referred for a preliminary ruling have been published in the Official Journal of the European Union of May 8, 2017.

The question referred for a preliminary ruling by the Finanzgericht Münster reads as follows:

“Are the provisions regarding the free movement of capital and payment transactions in Article 63 et seq. of the Treaty on the Functioning of the European Union to be interpreted as precluding Paragraph 9 No 7 of the Gewerbesteuergesetz 2002, as amended by the 2008 Jahressteuergesetz (annual tax act) of 20 December 2007 (BGBl. I 2007, 3150) in so far as those provisions cause the trade tax deduction of the profit and add-backs by the amount of the profits from shares in a capital company whose management and registered office are located outside the Federal Republic of Germany to be tied to stricter requirements than for the deduction of the profit and the add-backs by the amount of the profits from shares in a non-taxexempt domestic capital company or by that part of the trade earnings of a domestic undertaking allocated to a permanent establishment not located in Germany?”

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