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Document 62008CN0337

Case C-337/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 21 July 2008 — X Holding BV v Staatssecretaris van Financiën

OJ C 272, 25.10.2008, p. 10–10 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

25.10.2008   

EN

Official Journal of the European Union

C 272/10

Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 21 July 2008 — X Holding BV v Staatssecretaris van Financiën

(Case C-337/08)

(2008/C 272/15)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: 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?

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