CELEX: 62009CN0072
Language: en
Date: 2009-02-18 00:00:00
Title: Case C-72/09: Reference for a preliminary ruling from the Cour de Cassation (France) lodged on 18 February 2009 — Ėtablissements Rimbaud SA v Directeur général des impôts, Directeur des services fiscaux d’Aix-en-Provence

1.5.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 102/12
            
         Reference for a preliminary ruling from the Cour de Cassation (France) lodged on 18 February 2009 — Ėtablissements Rimbaud SA v Directeur général des impôts, Directeur des services fiscaux d’Aix-en-Provence
   (Case C-72/09)
   2009/C 102/18
   Language of the case: French
   
      Referring court
   
   Cour de Cassation
   
      Parties to the main proceedings
   
   
      Applicant: Ėtablissements Rimbaud SA
   
      Defendants: Directeur général des impôts, Directeur des services fiscaux d’Aix-en-Provence
   
      Question referred
   
   Does Article 40 of the Agreement on the European Economic Area preclude legislation such as that imposed by Article 990D et seq. of the Code général des impôts, in the version applicable at the relevant time, which exempts from the 3% tax on the market value of immovable property situated in France companies which have their registered office in France and which, in respect of a company which has its registered office in a country in the European Economic Area and which is not a member of the European Union, makes that exemption subject either to the existence of a convention on administrative assistance between France and that State for the purposes of combating tax avoidance and tax evasion or to the existence of a requirement in a treaty containing a clause prohibiting discrimination on grounds of nationality to the effect that those legal persons cannot be more heavily taxed than companies established in France?