CELEX: C2007/269/33
Language: en
Date: 2007-11-10 00:00:00
Title: Case C-330/07: Reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Wien (Austria), lodged on 16 July 2007 — Jobra Vermögensverwaltungs-Gesellschaft mbH v Finanzamt Amstetten Melk Scheibbs

10.11.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 269/17
            
         Reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Wien (Austria), lodged on 16 July 2007 — Jobra Vermögensverwaltungs-Gesellschaft mbH v Finanzamt Amstetten Melk Scheibbs
   (Case C-330/07)
   (2007/C 269/33)
   Language of the case: German
   Referring court
   Unabhängiger Finanzsenat, Außenstelle Wien
   Parties to the main proceedings
   
      Appellant: Jobra Vermögensverwaltungs-Gesellschaft mbH
   
      Respondent: Finanzamt Amstetten Melk Scheibbs
   Question referred
   Do the provisions relating to the freedom of establishment (Article 43 EC et seq.) and/or the freedom to provide services (Article 49 EC et seq.) preclude national legislation in force on 31 December 2003 under which the grant to a trader of a tax advantage (investment growth premium) for the acquisition of unused tangible assets is conditional also upon those assets being used exclusively in a domestic place of business, whereas that tax advantage (investment growth premium) is not available for the acquisition of unused tangible assets which are used in a foreign place of business, including, therefore, in a place of business that is located elsewhere in the European Union?