Case C-182/08: Judgment of the Court (First Chamber) of 17 September 2009 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Glaxo Wellcome GmbH & Co. v Finanzamt München II (Freedom of establishment and free movement of capital — Corporation tax — Acquisition of shares in a capital company — Conditions for taking into account, when determining the acquirer’s tax base, the reduction in value of the shares resulting from the dividend distribution)