Case C-415/06: Order of the Court of 6 November 2007 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Stahlwerk Ergste Westig GmbH v Finanzamt Düsseldorf-Mettmann (First subparagraph of Article 104(3) of the Rules of Procedure — Answer clearly able to be deduced from case-law — Free movement of capital — Taxation on income — Company having permanent establishments in a non-Member State — Account taken of losses incurred by those establishments)
Date: 2007-11-06
Institutions: Court of Justice
Subjects: distribution business, double taxation, financial loss, interpretation of the law, tax on income, tax relief, tax system

23.2.2008

EN

Official Journal of the European Union

C 51/29

Order of the Court of 6 November 2007 (reference for a
preliminary ruling from the Bundesfinanzhof (Germany))
Finanzamt
— Stahlwerk

Ergste Westig GmbH v

Order of the Court of 26 October 2007 — PTV Planung
Transport Verkehr AG v Office for Harmonisation in the
Internal Market (Trade Marks and Designs)

Düsseldorf-Mettmann

(Case C-415/06) (1)

(Case C-512/06 P) (1)

(First subparagraph of Article 104(3) of the Rules of Proce-
dure — Answer clearly able to be deduced from case-law —
Free movement of capital — Taxation on income — Company
having permanent establishments in a non-Member State —
Account taken of losses incurred by those establishments)

(Appeal — Community trade mark — Article 7(1)(b) and (c)
of Regulation (EC) No 40/94 — Absolute grounds for refusal
— Lack of distinctiveness — Word mark ‘map&guide’)

(2008/C 51/48)

Language of the case: German

(2008/C 51/49)

Language of the case: German

Referring court

Bundesfinanzhof (Germany)

Parties

Parties

Applicant: Stahlwerk Ergste Westig GmbH

Defendant: Finanzamt Düsseldorf-Mettmann

Applicant: PTV Planung Transport Verkehr AG (represented by:
F. Nielsen, Rechtsanswalt)

Defendant: Office for Harmonisation in the Internal Market
(Trade Marks and Designs)
(represented by: M.G. Schneider,
Agent)

Re:

Re:

Preliminary ruling — Bundesfinanzhof — Interpretation of Arti-
cles 56 EC, 57(1) EC and 58 EC — Deduction from the taxable
profits of a German company of
losses resulting from the
activity of a permanent establishment in a non-member country
— Deduction refused on the basis of a bilateral double taxation
convention concluded with that non-member country

Appeal against the judgment of
the Court of First Instance
(Second Chamber) of 10 October 2006 in Case T-302/03, PTV
v OHIM (map&guide), dismissing the action for annulment of
the decision which refused the application for registration of the
word mark ‘map&guide’ in respect of certain goods and services
in Classes 9, 41 and 42 — Distinctiveness of the mark

Operative part of the order

A national system of taxation under which a company having its head
office in a Member State, when determining its results, cannot deduct
losses incurred by an establishment in a non-Member State fundamen-
tally affects the exercise of the freedom of establishment within the
meaning of Articles 43 EC to 48 EC. Those provisions cannot be
relied upon in a situation involving such an establishment in a non-
Member State.

Operative part of the order

1. The appeal is dismissed.

2. PTV Planung Transport Verkehr AG is ordered to pay the costs.

(1) OJ C 326, 31.12.2006.

(1) OJ C 42, 24.2.2007.