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You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> STEKO Industriemontage (Free movement of capital) [2009] EUECJ C-377/07 (22 January 2009) URL: https://www.bailii.org/eu/cases/EUECJ/2009/C37707.html Cite as: [2009] EUECJ C-377/07, [2009] EUECJ C-377/7, [2009] 2 CMLR 29 |
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(Corporation tax Transitional provisions Deduction of the depreciation of holdings in non-resident companies)
In Case C-377/07,
REFERENCE for a preliminary ruling under Article 234 EC from the Bundesfinanzhof (Germany), made by decision of 4 April 2007, received at the Court on 8 August 2007, in the proceedings
Finanzamt Speyer-Germersheim
v
STEKO Industriemontage GmbH,
composed of P. Jann, President of the Chamber, M. Ilešič, A. Tizzano, A. Borg Barthet and E. Levits (Rapporteur), Judges,
Advocate General: D. Ruiz-Jarabo Colomer,
Registrar: R. Grass,
having regard to the written procedure,
after considering the observations submitted on behalf of:
the German Government, by M. Lumma and C. Blaschke, acting as Agents,
the Commission of the European Communities, by R. Lyal and W. Mölls, acting as Agents,
having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,
gives the following
National legal context
The main proceedings and the question referred for a preliminary ruling
'Does Article 56 EC preclude a provision of a Member State according to which a prohibition on the deduction of reductions in profit in connection with the holding of a capital company in another capital company enters into force earlier with regard to foreign holdings than with regard to domestic (German) holdings?'
The question referred for a preliminary ruling
Costs
On those grounds, the Court (First Chamber) hereby rules:
In circumstances such as those of the main proceedings, in which a resident capital company has a holding of less than 10% in another capital company, Article 56 EC must be interpreted as precluding a prohibition on the deduction of reductions in profit in connection with such a holding which enters into force earlier with regard to a holding in a non-resident company than with regard to a holding in a resident company.
[Signatures]
* Language of the case: German.