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Case C-182/08: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 30 April 2008 — Glaxco Wellcome GmbH & Co v Finanzamt München II
ECLI:EU:UNKNOWN:62008CN0182
62008CN0182
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Official Journal of the European Union
C 197/6
(Case C-182/08)
(2008/C 197/09)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Glaxco Wellcome GmbH & Co.
Defendant: Finanzamt München II
Question referred
Do Article 52 of the EC Treaty (now Article 43 EC) or Article 73b of the EC Treaty (now Article 56 EC) preclude legislation of a Member State which, in the framework of a national system of corporation tax credits, excludes the reduction in the value of shares as a result of a profits distribution from the basis of assessment for that tax when a taxpayer who is entitled to a corporation tax credit has acquired shares in a company which is fully taxable from a shareholder who is not entitled to a tax credit, whereas had the acquisition taken place from a shareholder who was entitled to a tax credit such a reduction in value would have reduced the basis of assessment for the tax of the purchaser?