This document is an excerpt from the EUR-Lex website
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
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
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
ĠU 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)
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?