Case C-253/03: Judgment of the Court (Third Chamber) of  23 February 2006  (reference for a preliminary ruling from the Bundesfinanzhof) — CLT-UFA SA v Finanzamt Köln-West (Freedom of establishment — Tax legislation — Tax on company profits)
Date: 2006-06-03
Institutions: Court of Justice
Subjects: company with share capital, corporation tax, interpretation of the law, profit, right of establishment

C 131/4

EN

Official Journal of the European Union

3.6.2006

3. Orders each party to bear its own costs;

4. Orders

the United Kingdom of Great Britain and Northern

Ireland to bear its own costs.

dispute in the main proceedings, by reference to the overall tax
rate which would have been applicable if the profits of a subsidiary
had been distributed to its parent company.

(1) OJ C 184 of 02.08.2003.

(1) OJ C 200, 23.08.2003.

Judgment of the Court (Third Chamber) of 23 February
2006 (reference for a preliminary ruling from the Bundes-
finanzhof) — CLT-UFA SA v Finanzamt Köln-West

(Case C-253/03) (1)

(Freedom of establishment — Tax legislation — Tax on
company profits)

(2006/C 131/06)

Language of the case: German

Referring court

Bundesfinanzhof (Germany)

Parties to the main proceedings

Applicant: CLT-UFA SA

Defendant: Finanzamt Köln-West

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Inter-
pretation of Article 52 of the EC Treaty (now, after amend-
ment, Article 43 EC) and Article 58 of the EC Treaty (now
Article 48 EC) — National
legislation on tax on company
profits — Taxation of places of business — Rate of taxation of
profits made by branches of foreign capital companies higher
than the rate of taxation of profits made by subsidiaries and
distributed to foreign parent companies

Operative part of the judgment

1. Article 52 of the EC Treaty (now, after amendment, Article 43
EC) and Article 58 of the EC Treaty (now Article 48 EC) preclude
a national law such as the one in dispute in the main proceedings
which, in the case of a branch of a company having its seat in
another Member State, lays down a tax rate on the profits of that
branch which is higher than that on the profits of a subsidiary of
such a company where that subsidiary distributes its profits in full
to its parent company.

2. It is for the national court to determine the tax rate which must be
applied to the profits made by a branch, such as the one in

Judgment of the Court (Grand Chamber) of 21 February
2006 (reference for a preliminary ruling from the Oberster
Gerichtshof (Austria)) — Silvia Hosse v Land Salzburg

(Case C-286/03) (1)

(Social security for migrant workers — Regulation (EEC) No
1408/71 — Article 4(2b) — Special non-contributory bene-
fits — Austrian benefit intended to cover the risk of reliance
on care — Classification of the benefit and lawfulness of the
residence condition from the point of view of Regulation No
1408/71 — Dependant of the insured person)

(2006/C 131/07)

Language of the case: German

Referring court

Oberster Gerichtshof (Austria)

Parties to the main proceedings

Applicant: Silvia Hosse

Defendant: Land Salzburg

Re:

Reference for a preliminary ruling — Oberster Gerichtshof —
Interpretation of Articles 4(2b) and 19 of Council Regulation
(EEC) No 1408/71 of 14 June 1971 on the application of
social security schemes to employed persons, to self-employed
persons and to members of their families moving within the
Community, as amended and updated by Council Regulation
(EC) No 118/97 of 2 December 1996 (OJ 1997 L 28, p. 1),
and of Council Regulation (EEC) No 574/72 of 21 March 1972
laying down the procedure for implementing Regulation No
1408/71, as amended and updated by Regulation No 118/97
— Legislation of a province (Salzburg) under which the right
to benefits covering the risk of dependency of a handicapped
child who is a member of the family of a worker is subject to a
residence condition — Concept of special non-contributory
benefit — Interpretation of Article 7 of Regulation (EEC) No
1612/68 of the Council of 15 October 1968 on freedom of
movement for workers within the Community (OJ, English
Special Edition 1968(II), p. 75) — Social advantage