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Document C2006/326/52

Case C-414/06: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 October 2006 — Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn

OJ C 326, 30.12.2006, p. 26–26 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

30.12.2006   

EN

Official Journal of the European Union

C 326/26

Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 October 2006 — Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn

(Case C-414/06)

(2006/C 326/52)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Lidl Belgium GmbH & Co. KG

Defendant: Finanzamt Heilbronn

Question referred

Is it compatible with Articles 43 EC and 56 EC for a German company with income from industrial or commercial activities to be precluded, when calculating its profits, from deducting losses from a permanent establishment in another Member State (here: Luxembourg) on the ground that, according to the applicable double taxation convention, the corresponding income from such a permanent establishment is not subject to taxation in Germany?

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