CELEX: 62008CN0337
Language: en
Date: 2008-07-21 00:00:00
Title: Case C-337/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 21 July 2008 — X Holding BV v Staatssecretaris van Financiën

25.10.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 272/10
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 21 July 2008 — X Holding BV v Staatssecretaris van Financiën
   (Case C-337/08)
   (2008/C 272/15)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Appellant: X Holding BV
   
      Respondent: Staatssecretaris van Financiën
   Question referred
   Must Article 43 EC, in conjunction with Article 48 EC, be interpreted as precluding national rules of a Member State, … which allow a parent company and its subsidiary to opt to have the tax for which they are liable levied on the parent company established in that Member State as if they were a single taxpayer, but which reserve that option to companies which, for the taxation of their profits, are subject to the fiscal jurisdiction of the Member State concerned?