CELEX: C2006/326/70
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-436/06: Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 23 October 2006 — Per Gronfeldt, Tatiana Gronfeldt v Finanzamt Hamburg-Am Tierpark

30.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 326/33
            
         Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 23 October 2006 — Per Gronfeldt, Tatiana Gronfeldt v Finanzamt Hamburg-Am Tierpark
   (Case C-436/06)
   (2006/C 326/70)
   Language of the case: German
   Referring court
   Finanzgericht Hamburg
   Parties to the main proceedings
   
      Applicants: Per Gronfeldt, Tatiana Gronfeldt
   
      Defendant: Finanzamt Hamburg-Am Tierpark
   Question referred
   Is it compatible with Article 56 of the Treaty establishing the European Community (EC), on the free movement of capital, that the profits from a sale of shares in a foreign limited company in 2001 were subject to tax if the seller held, either directly or indirectly, a share of at least 1 % of the company's capital within the previous five years, whereas the profits from the sale of shares in a (national) limited company subject to unlimited corporation tax in 2001 were, in otherwise comparable circumstances, subject to tax only in the case of a substantial shareholding of at least 10 %?