Reference for a preliminary ruling from the Cour de Cassation (France) lodged on 18 February 2009 — Ėtablissements Rimbaud SA v Directeur général des impôts, Directeur des services fiscaux d’Aix-en-Provence

(Case C-72/09)

2009/C 102/18

Language of the case: French

Referring court

Cour de Cassation

Parties to the main proceedings

Applicant: Ėtablissements Rimbaud SA

Defendants: Directeur général des impôts, Directeur des services fiscaux d’Aix-en-Provence

Question referred

Does Article 40 of the Agreement on the European Economic Area preclude legislation such as that imposed by Article 990D et seq. of the Code général des impôts, in the version applicable at the relevant time, which exempts from the 3% tax on the market value of immovable property situated in France companies which have their registered office in France and which, in respect of a company which has its registered office in a country in the European Economic Area and which is not a member of the European Union, makes that exemption subject either to the existence of a convention on administrative assistance between France and that State for the purposes of combating tax avoidance and tax evasion or to the existence of a requirement in a treaty containing a clause prohibiting discrimination on grounds of nationality to the effect that those legal persons cannot be more heavily taxed than companies established in France?