|
20.10.2007 |
EN |
Official Journal of the European Union |
C 247/2 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 14 June 2007 — Ernst & Young Deutsche Allgemeine Treuhand AG v Finanzamt Stuttgart-Körperschaften
(Case C-285/07)
(2007/C 247/02)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Ernst & Young Deutsche Allgemeine Treuhand AG
Defendant: Finanzamt Stuttgart-Körperschaften
Questions referred
|
1. |
Does Article 8(1) and (2) of Council Directive 90/434/EEC of 23 July 1990 (1) preclude the taxation rules of a Member State under which, on the transfer of shares in one European Union company limited by shares to another, the transferring party may maintain the book value of the shares transferred only if the receiving company has itself valued the shares transferred at their book value (‘double book value carryover’)? |
|
2. |
If the answer is in the negative: are the above rules contrary to Articles 43 EC and 56 EC, even though the ‘double book value carryover’ is required also on a transfer of shares in a company limited by shares to one that is subject to unlimited taxation? |