CELEX: C2005/115/14
Language: en
Date: 2005-05-14 00:00:00
Title: Judgment of the Court (Third Chamber) of 10 March 2005 in Case C-39/04 (reference for a preliminary ruling from the Tribunal administratif, Dijon): Laboratoires Fournier SA v Direction des vérifications nationales et internationales (Restrictions on the freedom to provide services — Tax legislation — Corporation tax — Tax credit for research)

14.5.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 115/7
            
         
      JUDGMENT OF THE COURT
   
   (Third Chamber)
   of 10 March 2005
   in Case C-39/04 (reference for a preliminary ruling from the Tribunal administratif, Dijon): Laboratoires Fournier SA v Direction des vérifications nationales et internationales (1)
   
   (Restrictions on the freedom to provide services - Tax legislation - Corporation tax - Tax credit for research)
   (2005/C 115/14)
   Language of the case: French
   In Case C-39/04: reference for a preliminary ruling under Article 234 EC from the Tribunal administratif, Dijon (France), made by decision of 30 December 2003, received at the Court on 2 February 2004, in the proceedings pending before that court between Laboratoires Fournier SA and Direction des vérifications nationales et internationales, the Court (Third Chamber), composed of A. Rosas, President of the Chamber, J.-P. Puissochet, S. von Bahr (Rapporteur), J. Malenovský and U. Lõhmus, Judges; F.G. Jacobs, Advocate General, K. Sztranc, Administratror, for the Registrar, gave a judgment on 10 March 2005, the operative part of which is as follows:
   Article 49 EC precludes legislation of a Member State which restricts the benefit of a tax credit for research only to research carried out in that Member State.
   
      (1)  OJ C 71 of 20.03.2004.