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Order of the Court (Eighth Chamber) of 6 November 2007.#Stahlwerk Ergste Westig GmbH v Finanzamt Düsseldorf-Mettmann.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#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.#Case C-415/06.
ECLI:EU:C:2007:651
62006CO0415
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(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
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:
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.