F. E. Familienprivatstiftung Eisenstadt, Beteiligter: Unabhängiger Finanzsenat, Außenstelle Wien

JUDGMENT OF 17. 9. 2015 — CASE C‑589/13 F.E. FAMILIENPRIVATSTIFTUNG EISENSTADT

Judgment of the Court (Fifth Chamber) 17 September 2015 Language of the case: German.

F.E. Familienprivatstiftung Eisenstadt, Intervener: Unabhängiger Finanzsenat, Außenstelle Wien

THE COURT (Fifth Chamber), composed of T. von Danwitz, President of the Chamber, C. Vajda, A. Rosas (Rapporteur), E. Juhász and D. Šváby, Judges, Advocate General: M. Wathelet, Registrar: M. Aleksejev, Administrator, having regard to the written procedure and further to the hearing on 21 January 2015 , after considering the observations submitted on behalf of: the Austrian Government, by C. Pesendorfer, J. Bauer and M. Klamert, acting as Agents, the European Commission, by A. Cordewener, W. Roels and M. Wasmeier, acting as Agents, having decided, after hearing the Advocate General, to proceed to judgment without an Opinion, gives the following

On those grounds, the Court (Fifth Chamber) hereby rules: Article 56 EC must be interpreted as precluding tax legislation of a Member State, such as that at issue in the main proceedings under which, as regards interim tax which is charged on capital gains and income from the disposal of holdings of a resident private foundation, that foundation has the right to deduct from its taxable amount only gifts made in the course of a given assessment period that have been the subject of a tax levied within that period on the beneficiaries of those gifts in the Member State in which the foundation is taxed, whereas such a deduction is excluded by that national tax legislation where the beneficiaries reside in another Member State and are exempt, on the basis of a double taxation convention, from a tax that is otherwise charged on gifts in the Member State in which the foundation is taxed.

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