CELEX: C2006/310/02
Language: en
Date: 2006-12-16 00:00:00
Title: Case C-360/06: Reference for a preliminary ruling from the Finanzgericht Hamburg lodged on 5 September 2006 — Heinrich Bauer Verlag BeteiligungsGmbH v Finanzamt für Großunternehmen in Hamburg

16.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 310/1
            
         Reference for a preliminary ruling from the Finanzgericht Hamburg lodged on 5 September 2006 — Heinrich Bauer Verlag BeteiligungsGmbH v Finanzamt für Großunternehmen in Hamburg
   (Case C-360/06)
   (2006/C 310/02)
   Language of the case: German
   Referring court
   Finanzgericht Hamburg
   Parties to the main proceedings
   
      Applicant: Heinrich Bauer Verlag BeteiligungsGmbH
   
      Defendant: Finanzamt für Großunternehmen in Hamburg
   Question referred
   Is it incompatible with Article 52 in conjunction with Article 58 of the EEC Treaty (now Article 43 in conjunction with Article 48 EC) that, when unlisted shares in a capital company are valued, a financial interest in a German partnership is given a lower value than a financial interest in a partnership established in another Member State?