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Document 62014CN0593

Case C-593/14: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 19 December 2014 — Masco Denmark ApS and Damixa ApS v Skatteministeriet

OJ C 73, 2.3.2015, p. 17–17 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

2.3.2015   

EN

Official Journal of the European Union

C 73/17


Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 19 December 2014 — Masco Denmark ApS and Damixa ApS v Skatteministeriet

(Case C-593/14)

(2015/C 073/23)

Language of the case: Danish

Referring court

Vestre Landsret

Parties to the main proceedings

Applicants: Masco Denmark ApS and Damixa ApS

Defendant: Skatteministeriet

Question referred

‘Does Article 43 EC, read in conjunction with Article 48 EC (now Article 49 TFEU, read in conjunction with Article 54 TFEU), preclude a Member State from not allowing a resident company a tax exemption for interest income where an affiliated company within the same group established in another Member State is not entitled to a tax deduction for the corresponding interest expenditure as a result of rules (as in the present case) in the relevant Member State on interest deduction limitation in cases of thin capitalisation, where the Member State allows a resident company a tax exemption for interest income in cases where an affiliated company within the same group in that same Member State is not allowed a tax deduction for the corresponding interest expenditure as a result of national rules (as in the present case) on interest deduction limitation in cases of thin capitalisation?’


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