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Case C-377/07: Judgment of the Court (First Chamber) of 22 January 2009 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — STEKO Industriemontage GmbH v Finanzamt Speyer-Germersheim (Corporation tax — Transitional provisions — Deduction of the depreciation of holdings in non-resident companies)
ECLI:EU:UNKNOWN:62007CA0377
62007CA0377
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21.3.2009
Official Journal of the European Union
C 69/8
(Case C-377/07)(Corporation tax - Transitional provisions - Deduction of the depreciation of holdings in non-resident companies)
(2009/C 69/12)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: STEKO Industriemontage GmbH
Defendant: Finanzamt Speyer-Germersheim
Re:
Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 56 EC — Corporation tax — Transitional provisions for the year 2001 prohibiting a company from deducting the depreciation in value of its foreign shareholdings
Operative part of the judgment
In circumstances such as those of the main proceedings, in which a resident capital company has a holding of less than 10 % in another capital company, Article 56 EC must be interpreted as precluding a prohibition on the deduction of reductions in profit in connection with such a holding which enters into force earlier with regard to a holding in a non-resident company than with regard to a holding in a resident company.
(<span class="super">1</span>) OJ C 283, 24.11.2007.