Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 August 2007 — STEKO Industriemontage GmbH v Finanzamt Speyer-Germersheim

(Case C-377/07)

(2007/C 283/11)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: STEKO Industriemontage GmbH

Defendant: Finanzamt Speyer-Germersheim

Question referred

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?