Reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Linz (Austria) lodged on 14 October 2010 — Immobilien Linz GmbH & Co KG v Finanzamt Freistadt Rohrbach Urfahr

(Case C-492/10)

()

2011/C 13/31

Language of the case: German

Referring court

Unabhängiger Finanzsenat, Außenstelle Linz

Parties to the main proceedings

Appellant: Immobilien Linz GmbH & Co KG

Respondent: Finanzamt Freistadt Rohrbach Urfahr

Question referred

Does the absorption of a company’s losses by its sole member, a public body whose representative was instructed by the competent body to grant an annual member’s contribution to cover losses up to the amount provisionally earmarked in the budget estimate or business plan adopted by the company prior to the beginning of the financial year, increase the assets of that company within the meaning of Article 4(2)(b) of Directive 69/335/EEC (1) (which is identical to Article 3(h) of Directive 2008/7/EC)?

(1)  Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ 1969 L 249, p. 25)