CELEX: C2005/019/26
Language: en
Date: 2005-01-22 00:00:00
Title: Case C-471/04: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 14 July 2004 in the case of Finanzamt Offenbach am Main-Land against Keller Holding GmbH

22.1.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 19/14
            
         Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 14 July 2004 in the case of Finanzamt Offenbach am Main-Land against Keller Holding GmbH
   (Case C-471/04)
   (2005/C 19/26)
   Language of the case: German
   Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court) (Germany) of 14 July 2004, received at the Court Registry on 5 November 2004, for a preliminary ruling in the case of Finanzamt Offenbach am Main-Land against Keller Holding GmbH on the following question:
   Is it contrary to Article 52, in conjunction with Article 58, of the Treaty establishing the European Community and to Article 73b of that Treaty if financing costs incurred by a corporation which have a direct economic link to profits, not subject to tax in Germany, derived from a holding in a capital company established in another Member State may be deducted as operating expenditure only in so far as no profits from that holding are distributed on a tax-free basis?