Case C-418/07: Judgment of the Court (Fourth Chamber) of 27 November 2008 (reference for a preliminary ruling from the Conseil d'Etat — France) — Société Papillon v Ministère du budget, des comptes publics et de la function publique (Freedom of establishment — Direct taxation — Corporation tax — Group taxation regime — Resident parent company — Resident sub-subsidiaries held through a non-resident subsidiary)
Date: 2008-11-27
Institutions: Court of Justice
Subjects: agency abroad, corporation tax, interpretation of the law, parent company, right of establishment, subsidiary, tax law, tax relief

C 19/8

EN

Official Journal of the European Union

24.1.2009

Judgment of the Court (Seventh Chamber) of 27 November
2008 (reference for a preliminary ruling from the Bundes-
finanzhof — Germany) — Metherma GmbH & Co. KG v
Hauptzollamt Düsseldorf

Judgment of the Court (Fourth Chamber) of 27 November
2008 (reference for a preliminary ruling from the Conseil
d'Etat — France) — Société Papillon v Ministère du budget,
des comptes publics et de la function publique

(Case C-403/07) (1)

(Case C-418/07) (1)

(Common Customs Tariff — Combined Nomenclature —
Tariff classification — Headings 8101 and 8102 — Shat-
tering and breaking-up of bars of tungsten or molybdenum
‘obtained simply by sintering’ — Unwrought tungsten and
molybdenum, including bars obtained simply by sintering —
Waste and scrap)

(2009/C 19/12)

Language of the case: German

(Freedom of establishment — Direct taxation — Corporation
tax — Group taxation regime — Resident parent company —
through a non-resident
Resident

sub-subsidiaries held

subsidiary)

(2009/C 19/13)

Language of the case: French

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Metherma GmbH & Co. KG

Defendant: Hauptzollamt Düsseldorf

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Inter-
pretation of Council Regulation (EEC) No 2658/87 of 23 July
1987 on the tariff and statistical nomenclature and on the
Common Customs Tariff (OJ 1987 L 256, p. 1) — Change of
tariff heading for tungsten or molybdenum bars obtained by
sintering when the bars are shattered

Operative part of the judgment

The Combined Nomenclature which is laid down in Annex I
to
Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff
and statistical nomenclature and on the Common Customs Tariff, in
the version applicable in 2001, namely that deriving from Commission
Regulation (EC) No 2388/2000 of 13 October 2000 amending
Annex I to Regulation No 2658/87, must be interpreted as meaning
that bars of tungsten or molybdenum ‘obtained simply by sintering’
fall
and
8102 91 10. Such bars, which consist of the metals in question in
their unwrought form and not of articles thereof, cannot be processed,
by being broken up or shattered, into scrap falling respectively under
that Combined
subheadings 8101 91 90 and 8102 91 90 of
Nomenclature.

8101 91 10

subheadings

respectively

under

its

Referring court

Conseil d'Etat

Parties to the main proceedings

Applicant: Société Papillon

Defendant: Ministère du budget, des comptes publics et de la
function publique

Re:

Reference for a preliminary ruling — Conseil d'Etat (France) —
Interpretation of Articles 43 and 48 EC — Restriction on
freedom of establishment and possible justification for a tax
scheme making a distinction depending on whether the French
sub-subsidiary of a parent company (also established in France)
is held through a subsidiary established in that Member State or
established in another Member State and not subject to French
corporation tax — Justification based on the coherence of the
tax system

Operative part of the judgment

Article 52 of the Treaty (now, after amendment, Article 43 EC) is to
be interpreted as meaning that it precludes legislation of a Member
State by virtue of which a group tax regime is made available to a
parent company which is resident in that Member State and holds
subsidiaries and sub-subsidiaries which are also resident in that State,
but is unavailable to such a parent company if its resident sub-subsidi-
in another
aries are held through a subsidiary which is resident
Member State.

(1) OJ C 283, 21.11.2007.

(1) OJ C 283, 24.11.2007.