CELEX: C2006/281/13
Language: en
Date: 2006-11-18 00:00:00
Title: 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)

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 Bundesfinanzhof — Germany) — Centro di Musicologia Walter Stauffer v Finanzamt München für Körperschaften
   (Case C-386/04) (1)
   
   (Free movement of capital - Corporation tax - Exemption of rental income - Residence qualification - Charitable foundation governed by private law)
   (2006/C 281/13)
   Language of the case: German
   Referring court
   Bundesfinanzhof
   Parties to the main proceedings
   
      Applicant: Centro di Musicologia Walter Stauffer
   
      Defendant: Finanzamt München für Körperschaften
   Re:
   Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 52 of the EC Treaty (now, after amendment, 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 charitable foundations established under private law receiving income in the territory from the letting of property subject to the condition that those foundations are resident.
   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 foundation established under private law solely on the ground that, as it is established in another Member State, that foundation has only limited tax liability in its territory.
   
      (1)  OJ C 262, 23.10.2004.