Case C-284/06: Judgment of the Court (Fourth Chamber) of 26 June 2008 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Finanzamt Hamburg-Am Tierpark v Burda GmbH, formerly Burda Verlagsbeteiligungen GmbH (Tax legislation — Freedom of establishment — Directive 90/435/CEE — Corporation tax — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Company with a share capital — Distribution of revenue and of increases in share capital — Withholding tax — Tax credit — Treatment of resident shareholders and non-resident shareholders)