Judgment of the Court (Third Chamber) of 4 December 2008 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Wien — Austria) — Jobra Vermögensverwaltungs-Gesellschaft mbH v Finanzamt Amstetten Melk Scheibbs

(Case C-330/07) (1)

(Freedom to provide services - Freedom of establishment - Tax legislation - Investment premium - National legislation conferring a tax advantage only on assets used in a domestic place of business - Exclusion of assets hired out for remuneration primarily used in other Member States - Leasing of vehicles - Prevention of abuse)

(2009/C 19/09)

Language of the case: German

Referring court

Unabhängiger Finanzsenat, Außenstelle Wien

Parties to the main proceedings

Applicant: Jobra Vermögensverwaltungs-Gesellschaft mbH

Defendant: Finanzamt Amstetten Melk Scheibbs

Re:

Preliminary ruling — Unabhängiger Finanzsenat — Interpretation of Articles 43 EC and 49 EC — National legislation reserving a tax advantage in respect of the acquisition of unused tangible assets (Investitionszuwachsprämie) to traders using those assets in a domestic place of business

Operative part of the judgment

Article 49 EC precludes Member State legislation, such as that at issue in the main proceedings, pursuant to which undertakings which acquire tangible assets are refused the benefit of an investment premium solely because the assets in respect of which that premium is claimed, which are hired out for remuneration, are used primarily in other Member States.

(1)  OJ C 269, 10.11.2007.