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European Union
Kronos International Inc. v Finanzamt Leverkusen (C-47/12)
Judgment
Consideration of the questions referred
Question 1
The freedom at issue
34

Kronos International Inc. v Finanzamt Leverkusen (C-47/12)

Judgment of 11 Sept 2014law://eu/cjeu/2012/c-47-12/para_34@2026-11-10

34Such a threshold admittedly serves to exclude from the scope of the exemption shareholdings acquired solely with the intention of making a financial investment without any intention to influence the management and control of the undertaking.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Case: C-47/12 · ECLI:EU:C:2014:2200
Decided: 11 Sept 2014
Procedure: Preliminary reference · referred by the Finanzgericht Köln (Germany)
Applicant: Kronos International Inc.
Defendant: Finanzamt Leverkusen
Rapporteur: E. Levits
Advocate General: P. Cruz Villalón
Bench: 5 judges
A. Tizzano, A. Borg Barthet, J.L. da Cruz Vilaça, E. Levits, M. Berger
Language: German
Official: CURIA · EUR-Lex 62012CJ0047

Topics

Freedom to provide services Free movement of capital

History · 1 version

11 Sept 2014Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Cited by 2: European Commission v French Republic (C-416/17); SECIL - Companhia Geral de Cal e Cimento SA v Fazenda Pública (C-464/14)2 provisions
Cites 22: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions; CARTESIO Oktató és Szolgáltató bt (C-210/06); Margaretha Bouanich v Directeur des services fiscaux de la Drôme (C-375/12); Idryma Typou AE v Ypourgos Typou kai Meson Mazikis Enimerosis (C-81/09); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs (C-35/11); Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA (C-310/09); Mark Kerckhaert and Bernadette Morres v Belgische Staat (C-513/04); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue (C-446/04); European Commission v Kingdom of Spain (C-269/09); Haribo Lakritzen Hans Riegel BetriebsgmbH and Österreichische Salinen AG v Finanzamt Linz (C-436/08, C-437/08); National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam (C-371/10); Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi (C‑338/11) v Directeur des résidents à l'étranger et des services généraux and Santander Asset Management SGIIC SA, on behalf of Cartera Mobiliaria SA SICAV (C‑339/11 to C‑347/11) and Others v Ministre du Budget, des Comptes publics, de la Fonction publique et de la Réforme de l’État (C-338/11, C-339/11, C-340/11, C-341/11, C-342/11, C-343/11, C-344/11, C-345/11, C-346/11, C-347/11); Belgische Staat v Cobelfret NV (C-138/07); Itelcar — Automóveis de Aluguer Lda v Fazenda Pública (C-282/12); Staatssecretaris van Financiën v Orange European Smallcap Fund NV (C-194/06); Banco Bilbao Vizcaya Argentaria SA v Administración General del Estado (C-157/10); Anneliese Lenz v Finanzlandesdirektion für Tirol (C-315/02); J. J. Kersbergen-Lap and D. Dams-Schipper v Raad van Bestuur van het Uitvoeringsinstituut Werknemersverzekeringen (C-154/05); Marianne Scheunemann v Finanzamt Bremerhaven (C-31/11); Wienand Meilicke and Others v Finanzamt Bonn-Innenstadt (C-262/09); Petri Manninen (C-319/02); Manfred Beker and Christa Beker v Finanzamt Heilbronn (C-168/11)