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Document 62010CN0287
Case C-287/10: Reference for a preliminary ruling from the Tribunal administratif (Luxembourg) lodged on 10 June 2010 — Tankreederei I SA v Directeur de l’Administration des Contributions Directes
Case C-287/10: Reference for a preliminary ruling from the Tribunal administratif (Luxembourg) lodged on 10 June 2010 — Tankreederei I SA v Directeur de l’Administration des Contributions Directes
Case C-287/10: Reference for a preliminary ruling from the Tribunal administratif (Luxembourg) lodged on 10 June 2010 — Tankreederei I SA v Directeur de l’Administration des Contributions Directes
IO C 221, 14.8.2010, p. 28–28
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
14.8.2010 |
EN |
Official Journal of the European Union |
C 221/28 |
Reference for a preliminary ruling from the Tribunal administratif (Luxembourg) lodged on 10 June 2010 — Tankreederei I SA v Directeur de l’Administration des Contributions Directes
(Case C-287/10)
()
2010/C 221/44
Language of the case: French
Referring court
Tribunal administratif
Parties to the main proceedings
Applicant: Tankreederei I SA
Defendant: Directeur de l’Administration des Contributions Directes
Question referred
Do Articles 49 EC and 56 EC preclude the provisions of the first paragraph of Article 152 bis of the amended Law of 4 December 1967 on income tax, insofar as, under those provisions, Luxembourg taxpayers are granted a tax credit for investments only if the investments are made in an establishment situated in the Grand-Duchy and are intended to remain there on a permanent basis, and only if they are physically used on Luxembourg territory?