12.4.2008 |
EN |
Official Journal of the European Union |
C 92/15 |
Reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 31 January 2008 — Grundstücksgemeinschaft Busley/Cibrian v Finanzamt Stuttgart-Körperschaften
(Case C-35/08)
(2008/C 92/28)
Language of the case: German
Referring court
Finanzgericht Baden-Württemberg
Parties to the main proceedings
Applicant: Grundstücksgemeinschaft Busley/Cibrian
Defendant: Finanzamt Stuttgart-Körperschaften
Questions referred
1. |
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2. |
Is it contrary to Article 56 EC for a natural person with unlimited tax liability in Germany to be able to apply only the normal method of depreciation in calculating income from the letting or leasing of real estate located in another EU Member State, whilst being able to apply the higher decreasing balance method of depreciation in the case of real estate on national territory? |
3. |
If Questions 1 and 2 must be answered in the negative, are the national provisions at issue contrary to the freedom of movement laid down in Article 18 EC? |