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Document C2006/326/70

    Case C-436/06: Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 23 October 2006 — Per Gronfeldt, Tatiana Gronfeldt v Finanzamt Hamburg-Am Tierpark

    IO C 326, 30.12.2006, p. 33–34 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

    30.12.2006   

    EN

    Official Journal of the European Union

    C 326/33

    Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 23 October 2006 — Per Gronfeldt, Tatiana Gronfeldt v Finanzamt Hamburg-Am Tierpark

    (Case C-436/06)

    (2006/C 326/70)

    Language of the case: German

    Referring court

    Finanzgericht Hamburg

    Parties to the main proceedings

    Applicants: Per Gronfeldt, Tatiana Gronfeldt

    Defendant: Finanzamt Hamburg-Am Tierpark

    Question referred

    Is it compatible with Article 56 of the Treaty establishing the European Community (EC), on the free movement of capital, that the profits from a sale of shares in a foreign limited company in 2001 were subject to tax if the seller held, either directly or indirectly, a share of at least 1 % of the company's capital within the previous five years, whereas the profits from the sale of shares in a (national) limited company subject to unlimited corporation tax in 2001 were, in otherwise comparable circumstances, subject to tax only in the case of a substantial shareholding of at least 10 %?

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