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Case C-330/07: Judgment of the Court (Third Chamber) of 4 December 2008 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Wien — Austria) — Jobra Vermögensverwaltungs-Gesellschaft mbH v Finanzamt Amstetten Melk Scheibbs (Freedom to provide services — Freedom of establishment — Tax legislation — Investment premium — National legislation conferring a tax advantage only on assets used in a domestic place of business — Exclusion of assets hired out for remuneration primarily used in other Member States — Leasing of vehicles — Prevention of abuse)
ECLI:EU:UNKNOWN:62007CA0330
62007CA0330
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Official Journal of the European Union
(Case C-330/07) (*)
(Freedom to provide services - Freedom of establishment - Tax legislation - Investment premium - National legislation conferring a tax advantage only on assets used in a domestic place of business - Exclusion of assets hired out for remuneration primarily used in other Member States - Leasing of vehicles - Prevention of abuse)
(2009/C 19/09)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Jobra Vermögensverwaltungs-Gesellschaft mbH
Defendant: Finanzamt Amstetten Melk Scheibbs
Re:
Preliminary ruling — Unabhängiger Finanzsenat — Interpretation of Articles 43 EC and 49 EC — National legislation reserving a tax advantage in respect of the acquisition of unused tangible assets (Investitionszuwachsprämie) to traders using those assets in a domestic place of business
Operative part of the judgment
Article 49 EC precludes Member State legislation, such as that at issue in the main proceedings, pursuant to which undertakings which acquire tangible assets are refused the benefit of an investment premium solely because the assets in respect of which that premium is claimed, which are hired out for remuneration, are used primarily in other Member States.
* * *
(*) Language of the case: German.
ECLI:EU:C:2009:800
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