Asunto C-589/13: Sentencia del Tribunal de Justicia (Sala Quinta) de 17 de septiembre de 2015 (petición de decisión prejudicial planteada por el Verwaltungsgerichtshof — Austria) — Procedimiento iniciado a instancia de F.E. Familienprivatstiftung Eisenstadt (Procedimiento prejudicial — Libre circulación de capitales — Artículo 56 CE — Gravamen provisional de los rendimientos de capital y de los rendimientos procedentes de la venta de participaciones percibidos por una fundación nacional — Denegación del derecho a deducir de la base imponible donaciones a favor de beneficiarios no residentes que no tributan en el Estado miembro de tributación de la fundación en virtud de un convenio para la prevención de la doble imposición)
Section | información judicial |
Issuing Organization | Tribunal de Justicia |
9.11.2015 ES Diario Oficial de la Unión Europea C 371/4
Lengua de procedimiento: alemán
Verwaltungsgerichtshof
Demandante: F.E. Familienprivatstiftung Eisenstadt
en el que participa: Unabhängiger Finanzsenat, Außenstelle Wien
El artículo 56 CE debe interpretarse en el sentido de que se opone a una normativa fiscal de un Estado miembro, como la controvertida en el litigio principal, en virtud de la cual, en el marco de la tributación provisional que grava los rendimientos de capital y los rendimientos procedentes de la venta de participaciones percibidos por una fundación privada residente, esta última sólo puede deducir de su base imponible relativa a un ejercicio fiscal determinado las donaciones efectuadas durante el mismo ejercicio fiscal que hayan sido objeto de una tributación a cargo de los beneficiarios de estas donaciones en el Estado miembro de...
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