Case C-386/04: Judgment of the Court (Third Chamber) of 14 September 2006 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Centro di Musicologia Walter Stauffer v Finanzamt München für Körperschaften (Free movement of capital — Corporation tax — Exemption of rental income — Residence qualification — Charitable foundation governed by private law)
Date: 2006-11-18
Institutions: Court of Justice
Subjects: basis of tax assessment, corporation tax, foundation, interpretation of the law, services of general interest, tax exemption

18.11.2006

EN

Official Journal of the European Union

C 281/9

Judgment of the Court (Third Chamber) of 14 September
2006 (reference for a preliminary ruling from the Bundes-
finanzhof — Germany) — Centro di Musicologia Walter
Stauffer v Finanzamt München für Körperschaften

Judgment of the Court (Grand Chamber) of 19 September
2006 (references for a preliminary ruling from the Bundes-
verwaltungsgericht, Germany) — i-21 Germany GmbH
and Arcor AG & Co. KG v Bundesrepublik Deutschland

(Case C-386/04) (1)

(Joined Cases C-392/04 and C-422/04) (1)

(Free movement of capital — Corporation tax — Exemption
income — Residence qualification — Charitable
of rental

foundation governed by private law)

(2006/C 281/13)

Language of the case: German

(Telecommunication services — Directive 97/13/EC —
Article 11(1) — Fees and charges for individual licences —
Article 10 EC — Primacy of Community law — Legal
certainty — Final administrative decision)

(2006/C 281/14)

Language of the cases: German

Referring court

Bundesfinanzhof

Referring court

Parties to the main proceedings

Bundesverwaltungsgericht (Germany)

Applicant: Centro di Musicologia Walter Stauffer

Defendant: Finanzamt München für Körperschaften

Parties to the main proceedings

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Inter-
pretation of Article 52 of the EC Treaty (now, after amend-
ment, Article 43 EC), Article 58 of the EC Treaty (now Article
48 EC), Article 59 of the EC Treaty (now, after amendment,
Article 49 EC) and Article 73b of the EC Treaty (now Article
56 EC) — National corporation tax legislation — Exemption
for
law
receiving income in the territory from the letting of property
subject to the condition that those foundations are resident.

established under private

foundations

charitable

Operative part of the judgment

Article 73b of the EC Treaty, in conjunction with Article 73d of the
EC Treaty, must be interpreted as precluding a Member State which
exempts from corporation tax rental income received in its territory by
charitable foundations which, in principle, have unlimited tax liability
if they are established in that Member State, from refusing to grant
the same exemption in respect of similar income to a charitable foun-
dation established under private law solely on the ground that, as it is
foundation has only
established in another Member State,
limited tax liability in its territory.

that

(1) OJ C 262, 23.10.2004.

Appellants: i-21 Germany GmbH (C-392/04), Arcor AG & Co.
KG (C-422/04)

Respondent: Bundesrepublik Deutschland

Re:

Reference for a preliminary ruling — Bundesverwaltungsgericht
— Interpretation of Article 10 EC and Article 11(1) of Directive
97/13/EC of the European Parliament and of the Council of 10
April 1997 on a common framework for general authorisations
and individual
telecommunications
services (OJ 1997 L 117, p. 5) — Fees applicable to the under-
takings which have individual licences, calculated to anticipate
the national regulatory authority's general administrative costs
over a period of 30 years

licences in the field of

Operative part of the judgment

1. Article 11(1) of Directive 97/13/EC of the European Parliament
and of the Council of 10 April 1997 on a common framework
for general authorisations and individual licences in the field of
telecommunications services precludes the application of a fee for
individual licences calculated by taking into account the regulatory
body's general administrative costs linked to implementing those
licences over a period of 30 years.