9.6.2007 |
EN |
Official Journal of the European Union |
C 129/5 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 March 2007 — Finanzamt für Körperschaften III in Berlin v Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt GmbH
(Case C-157/07)
(2007/C 129/08)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Appellant: Finanzamt für Körperschaften III in Berlin
Respondent: Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt GmbH
Questions referred
1. |
Does Article 31 of the Agreement on the European Economic Area (1) prohibit a legal provision of a Member State according to which, when calculating total income, a taxpayer resident and subject to unlimited taxation in one Member State is able under certain conditions to deduct losses incurred by a permanent establishment situated in another Member State which are exempt from income tax pursuant to a double taxation convention,
|
2. |
If the answer to (1) is in the affirmative: is the position in the State of residence affected if the limitations on deduction of losses applicable in the other Member State (being the source State) themselves contravene Article 31 of the Agreement on the European Economic Area on the ground that they discriminate against a taxpayer with income from his permanent establishment who is subject only to limited taxation there compared with a taxpayer who is subject to unlimited taxation there? |
3. |
Further assuming that the answer to (1) is in the affirmative: must the State of residence refrain from retroactive recovery of tax on losses incurred by a permanent establishment situated in another Member State, to the extent to which those losses cannot otherwise be deducted in any Member State on the ground that the permanent establishment in that other Member State has been disposed of? |