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Document C2004/262/47
Case C-386/04: 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: 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: 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
IO C 262, 23.10.2004, p. 25–25
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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23.10.2004 |
EN |
Official Journal of the European Union |
C 262/25 |
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?