CELEX: C2006/212/21
Language: en
Date: 2006-09-02 00:00:00
Title: Case C-251/06: Reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Linz (Austria) lodged on 6 June 2006 — Firma Ing. Auer — Die Bausoftware GmbH v Finanzamt Freistadt Rohrbach Urfahr

2.9.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 212/13
            
         Reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Linz (Austria) lodged on 6 June 2006 — Firma Ing. Auer — Die Bausoftware GmbH v Finanzamt Freistadt Rohrbach Urfahr
   (Case C-251/06)
   (2006/C 212/21)
   Language of the case: German
   Referring court
   Unabhängiger Finanzsenat, Außenstelle Linz
   Parties to the main proceedings
   
      Applicant: Firma Ing. Auer — Die Bausoftware GmbH
   
      Defendant: Finanzamt Freistadt Rohrbach Urfahr
   Questions referred
   
               1.
            
            
               If the effective centre of management of a company, firm, association or legal person is transferred from a Member State which has abolished capital duty before its formation to another Member State which charges capital duty at that time, is that company, firm, association or legal person precluded from being classified as a capital company ‘for the purposes of charging capital duty’ within the meaning of Article 4(1)(g) of Directive 69/335/EEC (1) of 17 July 1969 as amended by Directive 85/303/EEC (2) of 10 June 1985 and Article 4(3)(b) of Directive 69/335/EEC of 17 July 1969 as amended by Directive 85/303/EEC of 10 June 1985 by the fact that the first mentioned Member State has waived the charging of capital duty by repealing the relevant national legal basis for that duty?
            
         
               2.
            
            
               Does Article 7(2) of Directive 69/335/EEC of 17 July 1969 as amended by Directive 85/303/EEC of 10 June 1985 prohibit the Member State to which a capital company transfers the effective centre of management, on the occasion of the transfer of the effective centre of management, from charging capital duty on the transactions described in Article 4(1)(a) and (g) of Directive 69/335/EEC of 17 July 1969 as amended by Directive 85/303/EEC of 10 June 1985 if the transactions took place at the time when the capital company had its effective centre of management in a Member State which, prior to the formation of the capital company, had waived the charging of capital duty by repealing the relevant national legal basis for that duty?
            
         
      (1)  English special edition: Series I Chapter 1969 (II), p. 412.
   
      (2)  OJ 1985 L 156, p. 23.