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Document C2006/310/02

    Case C-360/06: Reference for a preliminary ruling from the Finanzgericht Hamburg lodged on 5 September 2006 — Heinrich Bauer Verlag BeteiligungsGmbH v Finanzamt für Großunternehmen in Hamburg

    SL C 310, 16.12.2006, p. 1–1 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

    Date of document:
    16/12/2006; Uvodna izjava
    Author:
    Sud
    Form:
    Pravosudna informacija

    16.12.2006   

    EN

    Official Journal of the European Union

    C 310/1

    Reference for a preliminary ruling from the Finanzgericht Hamburg lodged on 5 September 2006 — Heinrich Bauer Verlag BeteiligungsGmbH v Finanzamt für Großunternehmen in Hamburg

    (Case C-360/06)

    (2006/C 310/02)

    Language of the case: German

    Referring court

    Finanzgericht Hamburg

    Parties to the main proceedings

    Applicant: Heinrich Bauer Verlag BeteiligungsGmbH

    Defendant: Finanzamt für Großunternehmen in Hamburg

    Question referred

    Is it incompatible with Article 52 in conjunction with Article 58 of the EEC Treaty (now Article 43 in conjunction with Article 48 EC) that, when unlisted shares in a capital company are valued, a financial interest in a German partnership is given a lower value than a financial interest in a partnership established in another Member State?

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