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Case C-287/10: Judgment of the Court (Third Chamber) of 22 December 2010 (reference for a preliminary ruling from the Tribunal administratif — Luxembourg) — Tankreederei I SA v Directeur de l’administration des contributions directes (Freedom to provide services — Free movement of capital — Tax credit for investments — Grant linked to the physical use of the investments on national territory — Use of inland navigation vessels used in other Member States)
ECLI:EU:UNKNOWN:62010CA0287
62010CA0287
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26.2.2011
Official Journal of the European Union
C 63/12
(Case C-287/10)(1)
(Freedom to provide services - Free movement of capital - Tax credit for investments - Grant linked to the physical use of the investments on national territory - Use of inland navigation vessels used in other Member States)
2011/C 63/22
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Tankreederei I SA
Defendant: Directeur de l’administration des contributions directes
Re:
Reference for a preliminary ruling — Tribunal administratif de Luxembourg — Interpretation of Articles 49 EC and 56 EC — Tax credits for investments — Legislation under which such a credit is granted only if the investment is made in an establishment situated in national territory and physically used in that territory — Company engaged in international shipping activities which is established and taxable in Luxembourg but has made an investment consisting of the acquisition of an asset used primarily outside of the national territory — Obstacle to the freedom to provide services and the free movement of capital
Operative part of the judgment
Article 56 TFEU is to be interpreted as precluding a provision of a Member State pursuant to which the benefit of a tax credit for investments is denied to an undertaking which is established solely in that Member State on the sole ground that the capital goods, in respect of which that credit is claimed, are physically used in the territory of another Member State.
(1)
OJ C 221, 14.08.2010.