Case C-492/04: Order of the Court (Fourth Chamber) of 10 May 2007 (reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany)) — Lasertec Gesellschaft für Stanzformen mbH v Finanzamt Emmendingen (Article 104(3), first subparagraph, of the Rules of Procedure — Free movement of capital — Freedom of establishment — Taxation — Corporation tax — Loan agreement between companies — Resident borrowing company — Shareholder lending company established in a non-member country — Meaning of substantial holding — Payment of loan interest — Classification — Covert distribution of profits)
Date: 2007-07-07
Institutions: Court of Justice
Subjects: EU Member State, free movement of capital, industrial credit, interest, interpretation of the law, restrictive trade practice, tax, third country

7.7.2007

EN

Official Journal of the European Union

C 155/7

Order of the Court (Fourth Chamber) of 10 May 2007
(reference for a preliminary ruling from the Finanzgericht
Baden-Württemberg (Germany)) — Lasertec Gesellschaft
für Stanzformen mbH v Finanzamt Emmendingen

Order of the Court (Sixth Chamber) of 27 March 2007 —
TeleTech Holdings,
Inc. v Office for Harmonisation in
the Internal Market (Trade Marks and Designs) (OHIM),
Teletech International SA

(Case C-492/04) (1)

(Case C-312/05 P) (1)

(Article 104(3), first subparagraph, of the Rules of Procedure
— Free movement of capital — Freedom of establishment —
Taxation — Corporation tax — Loan agreement between
companies — Resident borrowing company — Shareholder
lending company established in a non-member country —
Meaning of ‘substantial holding’ — Payment of loan interest
— Classification — Covert distribution of profits)

(Appeal — Community trade mark — Regulation (EC)
No 40/94 — Community word mark — Application for
declaration of invalidity — Earlier national word mark)

(2007/C 155/12)

(2007/C 155/11)

Language of the case: Spanish

Language of the case: German

Referring court

Finanzgericht Baden-Württemberg

Parties

Applicant: Lasertec Gesellschaft für Stanzformen mbH

Defendant: Finanzamt Emmendingen

Re:

Reference for a preliminary ruling — Finanzgericht Baden-Würt-
temberg — Interpretation of Articles 56(1) EC, 57(1) EC and 58
EC — National tax legislation — Tax on profits of companies
— Taxation as a covert distribution of profits of the interest
paid by a national company on loan capital from a shareholder
company established in a non-member country

Operative part of the order

A national measure in accordance with which the loan interest paid by
a resident capital company to a non-resident shareholder who has a
substantial holding in the capital of that company is, under certain
conditions, regarded as a covert distribution of profits, taxable in the
hands of the resident borrowing company, primarily affects freedom of
establishment within the meaning of Article 43 EC et seq. Those
provisions cannot be relied on in a situation involving a company in a
non-member country.

Parties

Appellant: TeleTech Holdings,
Chávarri, abogado)

Inc.

(represented by: E. Armijo

Other parties to the proceedings: Office for Harmonisation in the
Internal Market
(represented by:
(Trade Marks and Designs)
J. García Murillo and I. de Medrano Caballero, Agents), Teletech
International SA (represented by: J.-F. Adelle and F. Zimeray,
avocats)

Re:

lodged against

the judgment of

the Court of First
Appeal
Instance (Second Chamber) of 25 May 2005, TeleTech Holdings v
OHIM (intervener: Teletech International SA)
in
which the Court of First Instance dismissed the appeal against a
decision of the First Board of Appeal of the Office of Harmoni-
sation in the Internal Market (OHIM) which had upheld in part
an application for a declaration of invalidity regarding the Com-
munity trade mark ‘TELETECH GLOBAL VENTURES’ brought
by Teletech International SA as holder of the national trade
mark ‘TELETECH INTERNATIONAL’

(T-288/03),

Operative part of the order

1. The appeal is dismissed.

2. TeleTech Holdings, Inc. is ordered to pay the costs.

(1) OJ C 31, 5.2.2005.

(1) OJ C 281 of 12.11.2005.