CELEX: C2004/262/47
Language: en
Date: 2004-10-23 00:00:00
Title: Case C-386/04: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 14 July 2004 in the case of Centro di Musicologia Walter Stauffer against Finanzamt München für Körperschaften

23.10.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 262/25
            
         Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 14 July 2004 in the case of Centro di Musicologia Walter Stauffer against Finanzamt München für Körperschaften
   (Case C-386/04)
   (2004/C 262/47)
   Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof of 14 July 2004, received at the Court Registry on 8 September 2004, for a preliminary ruling in the case of Centro di Musicologia Walter Stauffer against Finanzamt München für Körperschaften on the following question:
   Is it contrary to Article 52 EC, in conjunction with Article 58 EC, Article 59 EC, in conjunction with Articles 66 EC and 58 EC, and Article 73b EC for a charitable foundation established under private law in another Member State, with limited liability to tax on its rental income in Germany, unlike a charitable foundation established in Germany, with unlimited liability to tax and receiving similar income, not to be entitled to exemption from corporation tax?