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(Reference for a preliminary ruling — Free movement of capital — Article 56 EC — Interim taxation of capital gains and income from the disposal of holdings by a national foundation — Refusal of right to deduct from the taxable amount gifts to non-resident beneficiaries exempt from tax in the Member State of the foundation under a double taxation convention)
REQUEST for a preliminary ruling under Article 267 TFEU from the Verwaltungsgerichtshof (Austria), made by decision of 23 October 2013, received at the Court on 19 November 2013, in the proceedings
composed of T. von Danwitz, President of the Chamber, C. Vajda, A. Rosas (Rapporteur), E. Juhász and D. Šváby, Judges,
having regard to the written procedure and further to the hearing on 21 January 2015,
– the Austrian Government, by C. Pesendorfer, J. Bauer and M. Klamert, acting as Agents,
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