This document is an excerpt from the EUR-Lex website
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
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
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?