Reference for a preliminary ruling from the Finanzgericht Hamburg lodged on 5 September 2006 — Heinrich Bauer Verlag BeteiligungsGmbH v Finanzamt für Großunternehmen in Hamburg

(Case C-360/06)

(2006/C 310/02)

Language of the case: German

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Applicant: Heinrich Bauer Verlag BeteiligungsGmbH

Defendant: Finanzamt für Großunternehmen in Hamburg

Question referred

Is it incompatible with Article 52 in conjunction with Article 58 of the EEC Treaty (now Article 43 in conjunction with Article 48 EC) that, when unlisted shares in a capital company are valued, a financial interest in a German partnership is given a lower value than a financial interest in a partnership established in another Member State?