30.12.2006 |
EN |
Official Journal of the European Union |
C 326/26 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 October 2006 — Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn
(Case C-414/06)
(2006/C 326/52)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Lidl Belgium GmbH & Co. KG
Defendant: Finanzamt Heilbronn
Question referred
Is it compatible with Articles 43 EC and 56 EC for a German company with income from industrial or commercial activities to be precluded, when calculating its profits, from deducting losses from a permanent establishment in another Member State (here: Luxembourg) on the ground that, according to the applicable double taxation convention, the corresponding income from such a permanent establishment is not subject to taxation in Germany?