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On February 26, 2019 the Court of Justice of the European Union (CJEU) judged in Case C-135/17, X GmbH versus Finanzamt Stuttgart — Körperschaften (ECLI:EU:C:2019:136).
This request for a preliminary ruling concerns the interpretation of Articles 63 and 64 TFEU.
The request has been made in proceedings between X GmbH, a company incorporated under German law, and the Finanzamt Stuttgart — Körperschaften (Stuttgart Tax Office — Legal Persons Department, Germany) regarding the incorporation of the income obtained by Y, a company incorporated under Swiss law which is 30% owned by X, into the latter’s tax base.
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On February 26, 2019 the Court of Justice of the European Union (CJEU) judged in Case C-581/17, Martin Wächtler versus Finanzamt Konstanz (ECLI:EU:C:2019:138).
This request for a preliminary ruling concerns the interpretation of the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons, signed in Luxembourg on 21 June 1999 (OJ 2002 L 114, p. 6; ‘the AFMP’).
The request has been made in proceedings between Mr Martin Wächtler and the Finanzamt Konstanz (the tax authority of Konstanz, Germany) concerning the decision of that authority to tax, on his transferring his domicile from Germany to Switzerland, the unrealised capital gains with respect to shares held by him in a company established in Switzerland of which he is also the managing director.
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On February 26, 2019 the Court of Justice of the European Union (CJEU) judged in the joined cases C-116/16 (Skatteministeriet versus T Danmark) and C-117/16 (Skatteministeriet versus Y Denmark Aps) (ECLI:EU:C:2019:135).
These requests for a preliminary ruling concern the interpretation of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ 1990 L 225, p. 6), as amended by Council Directive 2003/123/EC of 22 December 2003 (OJ 2004 L 7, p. 41) (‘Directive 90/435’), and of Articles 49, 54 and 63 TFEU.
The requests have been made in proceedings brought by the Skatteministeriet (Ministry of Taxation, Denmark) against T Danmark and Y Denmark Aps relating to the obligation imposed on those companies to pay withholding tax by reason of the payment by them of dividends to non-resident companies regarded by the tax authority as not being the beneficial owners of those dividends and, accordingly, as incapable of being entitled to the exemption from withholding tax provided for by Directive 90/435.
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On February 26, 2019 the Court of Justice of the European Union (CJEU) judged in the joined case C-115/16 (N Luxembourg 1 versus Skatteministeriet) C-118/16 (X Denmark A/S versus Skatteministeriet) C-119/16 (C Danmark I versus Skatteministeriet) and C-299/16 (Z Denmark ApS - Skatteministeriet) (ECLI:EU:C:2019:134).
These requests for a preliminary ruling concern the interpretation of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (OJ 2003 L 157, p. 49) and of Articles 49, 54 and 63 TFEU.
The requests have been made in proceedings brought by N Luxembourg 1, X Denmark A/S, C Danmark I and Z Denmark ApS against the Skatteministeriet (Ministry of Taxation, Denmark) relating to the obligation imposed on those companies to pay withholding tax by reason of the payment by them of interest to non-resident companies regarded by the tax authority as not being the beneficial owners of that interest and, accordingly, as incapable of being entitled to the exemption from any taxes that is provided for by Directive 2003/49.
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On February 25, 2019 the OECD announced that on the same date Finland deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
Read more: Finland deposits its instrument of ratification for the MLI
