Friday 4th October 2024
EU Judgment in Case C-585/22 Staatssecretaris van Financiën (Interest on intra- group borrowings)
(Freedom of establishment – Free movement of capital – Freedom to provide services)
This request for a preliminary ruling from the Supreme Court of the Netherlands arises in the context of provisions of national law on corporation tax, specifically designed to tackle tax avoidance practices. Under that legislation, the contracting of a loan debt by a taxable person with a related entity – for the purposes of acquiring or extending an interest in another entity – is, in certain circumstances, presumed to be an artificial arrangement, designed to erode the Netherlands tax base. Consequently, that person is precluded from deducting the interest on the debt from its taxable profits unless it can rebut that presumption.
The national court invites the Court to clarify its case-law on, inter alia, the freedom of establishment laid down in Article 49 TFEU, specifically whether it is compatible with that freedom for the tax authorities of a Member State to refuse to a company belonging to a cross-border group the right to deduct from its taxable profits the interest it pays on such a loan debt.
Freitag, 4. Oktober 2024
Urteil des Gerichtshofs in der Rechtssache C‑585/22 Staatssecretaris van Financiën (Zinsen für ein gruppeninternes Darlehen)
Bekämpfung von Steuervermeidungspraktiken
Nach niederländischem Körperschaftsteuerrecht wird die Aufnahme einer Darlehensschuld durch einen Steuerpflichtigen bei einem verbundenen Unternehmen – zum Zweck des Erwerbs oder Zukaufs von Anteilen an einem anderen Unternehmen – unter bestimmten Umständen als künstliche Gestaltung angesehen, mit der die niederländische Steuerbemessungsgrundlage untergraben werden soll. Folglich kann diese Person die Darlehenszinsen nicht von ihrem steuerpflichtigen Gewinn abziehen, es sei denn, sie kann diese Vermutung widerlegen.
Der Hoge Raad der Nederlanden ersucht den Gerichtshof in diesem Zusammenhang um Klarstellung seiner Rechtsprechung zur Niederlassungsfreiheit.
Generalanwalt Emiliou hat in seinen Schlussanträgen vom 14. März 2024 die Ansicht vertreten, dass die Niederlassungsfreiheit einer nationalen Regelung nicht entgegenstehe, nach der die Zinsen für ein Darlehen, das bei einem mit dem Steuerpflichtigen verbundenen Unternehmen aufgenommen wurde, bei der Ermittlung des Gewinns des Steuerpflichtigen nicht abzugsfähig sind, wenn der Abschluss dieses Darlehens überwiegend nicht durch wirtschaftliche Erwägungen, sondern durch das Ziel motiviert war, eine abzugsfähige Schuld zu begründen, selbst wenn der darin vorgesehene Zinssatz nicht über dem liegt, der zwischen voneinander unabhängigen Unternehmen vereinbart worden wäre. In diesem Fall sei der Zinsabzug in vollem Umfang zu versagen.
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