CELEX: 62008CN0182
Language: en
Date: 2008-04-30 00:00:00
Title: Case C-182/08: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 30 April 2008 — Glaxco Wellcome GmbH & Co v Finanzamt München II

2.8.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 197/6
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 30 April 2008 — Glaxco Wellcome GmbH & Co v Finanzamt München II
   (Case C-182/08)
   (2008/C 197/09)
   Language of the case: German
   Referring court
   Bundesfinanzhof
   Parties to the main proceedings
   
      Applicant: Glaxco Wellcome GmbH & Co.
   
      Defendant: Finanzamt München II
   Question referred
   Do Article 52 of the EC Treaty (now Article 43 EC) or Article 73b of the EC Treaty (now Article 56 EC) preclude legislation of a Member State which, in the framework of a national system of corporation tax credits, excludes the reduction in the value of shares as a result of a profits distribution from the basis of assessment for that tax when a taxpayer who is entitled to a corporation tax credit has acquired shares in a company which is fully taxable from a shareholder who is not entitled to a tax credit, whereas had the acquisition taken place from a shareholder who was entitled to a tax credit such a reduction in value would have reduced the basis of assessment for the tax of the purchaser?