25.10.2008

Official Journal of the European Union

C 272/10

(Case C-337/08)

(2008/C 272/15)

Language of the case: Dutch

Referring court

Parties to the main proceedings

Applicant: X Holding BV

Respondent: Staatssecretaris van Financiën

Question referred

Must Article 43 EC, in conjunction with Article 48 EC, be interpreted as precluding national rules of a Member State, … which allow a parent company and its subsidiary to opt to have the tax for which they are liable levied on the parent company established in that Member State as if they were a single taxpayer, but which reserve that option to companies which, for the taxation of their profits, are subject to the fiscal jurisdiction of the Member State concerned?