Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 31 July 2008 — Modehuis A. Zwijnenburg BV, other party: Staatssecretaris van Financiën

(Case C-352/08)

(2008/C 285/30)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Modehuis A. Zwijnenburg BV

Other party: Staatssecretaris van Financiën

Question referred

Must Article 11(1)(a) of [Council] Directive 90/434/EEC (1) of 23 July 1990 be interpreted as meaning that the benefits of that Directive may be withheld from a tax-payer where a series of legal transactions is aimed at preventing the levying of a tax other than the taxes to which the benefits set out in that Directive relate?

(1)  [Council] Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (OJ 1990 L 225, p. 1).