BG
ES
CS
DA
DE
ET
EL
EN
FR
HR
IT
LV
LT
HU
MT
NL
PL
PT
RO
SK
SL
FI
SVInfo
- Referral date: 30-04-2008
- Show case reference
- Opinion date: 09-07-2009
- Ruling date: 17-09-2009
- AG: Bot
References in this case
- C-11/07 - Eckelkamp
- C-157/05 - Holböck
- C-196/04 - Cadbury Schweppes
- C-204/90 - Bachmann
- C-251/98 - Baars
- C-265/04 - Bouanich
- C-282/04 - Commission v Netherlands
- C-284/06 - Burda
- C-318/07 - Persche
- C-319/02 - Manninen
- C-330/07 - Jobra
- C-347/04 - Rewe Zentralfinanz
- C-35/98 - Verkooijen
- C-374/04 - Test Claimants in Class IV of the ACT Group Litigation
- C-379/05 - Amurta
- C-386/04 - Centro di Musicologia Walter Stauffer
- C-418/07 - Papillon
- C-446/03 - Marks & Spencer
- C-451/05 - ELISA
- C-452/04 - Fidium Finanz
- C-471/04 - Keller Holding
- C-512/03 - Blanckaert
- C-513/03 - van Hilten-van der Heijden
- C-524/04 - Test Claimants in the Thin Cap Group Litigation
References to this case
- C-11/07 - Eckelkamp
- C-157/05 - Holböck
- C-196/04 - Cadbury Schweppes
- C-204/90 - Bachmann
- C-251/98 - Baars
- C-265/04 - Bouanich
- C-282/04 - Commission v Netherlands
- C-284/06 - Burda
- C-318/07 - Persche
- C-319/02 - Manninen
- C-330/07 - Jobra
- C-347/04 - Rewe Zentralfinanz
- C-35/98 - Verkooijen
- C-374/04 - Test Claimants in Class IV of the ACT Group Litigation
- C-379/05 - Amurta
- C-386/04 - Centro di Musicologia Walter Stauffer
- C-418/07 - Papillon
- C-446/03 - Marks & Spencer
- C-451/05 - ELISA
- C-452/04 - Fidium Finanz
- C-471/04 - Keller Holding
- C-512/03 - Blanckaert
- C-513/03 - van Hilten-van der Heijden
- C-524/04 - Test Claimants in the Thin Cap Group Litigation
- C-132/10 - Halley
- C-135/17 - X
- C-164/12 - DMC
- C-181/12 - Welte
- C-233/09 - Dijkman and Dijkman-Lavaleije
- C-25/10 - Heukelbach
- C-253/09 - Commission v Hungary
- C-257/20 - „Viva Telecom Bulgaria“
- C-282/12 - Itelcar
- C-284/09 - Commission v Germany
- C-311/08 - SGI
- C-337/08 - X Holding
- C-35/11 - Test Claimants in the FII Group Litigation
- C-387/11 - Commission v Belgium
- C-417/10 - 3M Italia
- C-436/08 - Haribo
- C-450/09 - Schröder
- C-464/14 - SECIL
- C-480/16 - Fidelity Funds
- C-510/08 - Mattner
- C-578/10 - van Putten and Others
- C-589/13 - F.E. Familienprivatstiftung Eisenstadt
- C-707/20 - Gallaher
- C-96/08 - CIBA
Highlight in text
Go|
2.8.2008 |
EN |
Official Journal of the European Union |
C 197/6 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 30 April 2008 — Glaxco Wellcome GmbH & Co v Finanzamt München II
(Case C-182/08)
(2008/C 197/09)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Glaxco Wellcome GmbH & Co.
Defendant: Finanzamt München II
Question referred
Do Article 52 of the EC Treaty (now Article 43 EC) or Article 73b of the EC Treaty (now Article 56 EC) preclude legislation of a Member State which, in the framework of a national system of corporation tax credits, excludes the reduction in the value of shares as a result of a profits distribution from the basis of assessment for that tax when a taxpayer who is entitled to a corporation tax credit has acquired shares in a company which is fully taxable from a shareholder who is not entitled to a tax credit, whereas had the acquisition taken place from a shareholder who was entitled to a tax credit such a reduction in value would have reduced the basis of assessment for the tax of the purchaser?