Order — ECLI:EU:C:2007:651
Date: 2007-11-06
Language of the case: German
Court formation: Eighth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Right of establishment;Free movement of capital
Concepts: Free movement of capital and freedom of payments;General
Procedure: Reference for a preliminary ruling
Origin: Germany

Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 October 2006 - Stahlwerk Ergste Westig GmbH v Finanzamt Düsseldorf-Mettmann (Case C-415/06) Language of the case: German Referring court Bundesfinanzhof Parties to the main proceedings Applicant: Stahlwerk Ergste Westig GmbH Defendant: Finanzamt Düsseldorf-Mettmann Questions referred Is it compatible with Articles 56 EC and 58 EC for a German company with income from industrial or commercial activities to be precluded, when calculating its profits, from deducting losses from a permanent establishment in a non-member country (here: the United States) on the ground that, according to the applicable double taxation convention, the corresponding income from such a permanent establishment is not subject to taxation in Germany? Having regard to the proviso in Article 57(1) EC, is a convention provision with the above content compatible with Community law if the applicable provisions of the double taxation convention already existed on 31 December 1993 but the exclusion of taking account of losses resulting from those provisions had been removed up to 1998 by domestic German law? ____________