CELEX: 62010CN0287
Language: en
Date: 2010-06-10 00:00:00
Title: Case C-287/10: Reference for a preliminary ruling from the Tribunal administratif (Luxembourg) lodged on 10 June 2010 — Tankreederei I SA v Directeur de l’Administration des Contributions Directes

14.8.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 221/28
            
         Reference for a preliminary ruling from the Tribunal administratif (Luxembourg) lodged on 10 June 2010 — Tankreederei I SA v Directeur de l’Administration des Contributions Directes
   (Case C-287/10)
   ()
   2010/C 221/44
   Language of the case: French
   
      Referring court
   
   Tribunal administratif
   
      Parties to the main proceedings
   
   
      Applicant: Tankreederei I SA
   
      Defendant: Directeur de l’Administration des Contributions Directes
   
      Question referred
   
   Do Articles 49 EC and 56 EC preclude the provisions of the first paragraph of Article 152 bis of the amended Law of 4 December 1967 on income tax, insofar as, under those provisions, Luxembourg taxpayers are granted a tax credit for investments only if the investments are made in an establishment situated in the Grand-Duchy and are intended to remain there on a permanent basis, and only if they are physically used on Luxembourg territory?