Reference for a preliminary ruling from the Korkein hallinto-oikeus by order of that court of 23 May 2005 in the proceedings brought by Oy Esab

(Case C-231/05)

(2005/C 193/26)

Language of the case: Finnish

Reference has been made to the Court of Justice of the European Communities by order of the Korkein hallinto-oikeus of 23 May 2005, received at the Court Registry on 25 May 2005, for a preliminary ruling in the proceedings brought by Oy Esab on the following question:

Are Articles 43 and 56 of the Treaty establishing the European Communities, having regard to Article 58 of the Treaty and Council Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, (1) to be interpreted as precluding a system such as that of the Finnish group subsidy legislation in which a condition for the deductibility in taxation of a group subsidy is that both the donor and the donee of the group subsidy are companies resident in Finland?

(1)  23 July 1990, OJ L 225 of 20.8.1990, p. 6.