Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 14 July 2004 in the case of Centro di Musicologia Walter Stauffer against Finanzamt München für Körperschaften

(Case C-386/04)

(2004/C 262/47)

Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof of 14 July 2004, received at the Court Registry on 8 September 2004, for a preliminary ruling in the case of Centro di Musicologia Walter Stauffer against Finanzamt München für Körperschaften on the following question:

Is it contrary to Article 52 EC, in conjunction with Article 58 EC, Article 59 EC, in conjunction with Articles 66 EC and 58 EC, and Article 73b EC for a charitable foundation established under private law in another Member State, with limited liability to tax on its rental income in Germany, unlike a charitable foundation established in Germany, with unlimited liability to tax and receiving similar income, not to be entitled to exemption from corporation tax?