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Case C-415/06: Order of the Court of 6 November 2007 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Stahlwerk Ergste Westig GmbH v Finanzamt Düsseldorf-Mettmann (First subparagraph of Article 104(3) of the Rules of Procedure — Answer clearly able to be deduced from case-law — Free movement of capital — Taxation on income — Company having permanent establishments in a non-Member State — Account taken of losses incurred by those establishments)
ECLI:EU:UNKNOWN:62006CB0415
62006CB0415
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23.2.2008
Official Journal of the European Union
C 51/29
(Case C-415/06)
(First subparagraph of Article 104(3) of the Rules of Procedure - Answer clearly able to be deduced from case-law - Free movement of capital - Taxation on income - Company having permanent establishments in a non-Member State - Account taken of losses incurred by those establishments)
(2008/C 51/48)
Language of the case: German
Referring court
Parties
Applicant: Stahlwerk Ergste Westig GmbH
Defendant: Finanzamt Düsseldorf-Mettmann
Re:
Preliminary ruling — Bundesfinanzhof — Interpretation of Articles 56 EC, 57(1) EC and 58 EC — Deduction from the taxable profits of a German company of losses resulting from the activity of a permanent establishment in a non-member country — Deduction refused on the basis of a bilateral double taxation convention concluded with that non-member country
Operative part of the order
A national system of taxation under which a company having its head office in a Member State, when determining its results, cannot deduct losses incurred by an establishment in a non-Member State fundamentally affects the exercise of the freedom of establishment within the meaning of Articles 43 EC to 48 EC. Those provisions cannot be relied upon in a situation involving such an establishment in a non-Member State.
* * *
(<span class="super">1</span>) OJ C 326, 31.12.2006.