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Document 62009CN0384
Case C-384/09: Reference for a preliminary ruling from the Tribunal de grande instance de Paris (France) lodged on 29 September 2009 — PRUNUS SARL v Directeur des Services Fiscaux
Case C-384/09: Reference for a preliminary ruling from the Tribunal de grande instance de Paris (France) lodged on 29 September 2009 — PRUNUS SARL v Directeur des Services Fiscaux
Case C-384/09: Reference for a preliminary ruling from the Tribunal de grande instance de Paris (France) lodged on 29 September 2009 — PRUNUS SARL v Directeur des Services Fiscaux
OJ C 312, 19.12.2009, p. 17–17
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
19.12.2009 |
EN |
Official Journal of the European Union |
C 312/17 |
Reference for a preliminary ruling from the Tribunal de grande instance de Paris (France) lodged on 29 September 2009 — PRUNUS SARL v Directeur des Services Fiscaux
(Case C-384/09)
2009/C 312/27
Language of the case: French
Referring court
Tribunal de grande instance de Paris
Parties to the main proceedings
Applicant: Prunus SARL
Defendant: Directeur des Services Fiscaux
Questions referred
1. |
Does Article 56 et seq. of the EC Treaty preclude legislation such as that laid down by Article 990 D et seq. of the Code général des impôts which grants legal persons having their effective centre of management in France or, since 1 January 2008, in a Member State of the European Union, entitlement to exemption from the tax at issue and which, as regards legal persons having their effective centre of management in the territory of a non-Member State, makes that entitlement conditional either on the existence of a convention on administrative assistance to combat tax evasion and avoidance concluded between France and that State or on there being a requirement, under a treaty containing a clause prohibiting discrimination on grounds of nationality, that those legal persons are not to be taxed more heavily than legal persons having their effective centre of management in France? |
2. |
Does Article 56 et seq. of the EC Treaty preclude legislation such as that laid down by Article 990 F of the Code général des impôts which enables tax services to hold jointly and severally liable for payment of the tax provided for in Article 990 D et seq. of the Code général des impôts any legal person interposed between the party or parties liable to the tax and the immovable properties or rights in such properties? |