CELEX: C2004/273/21
Language: en
Date: 2004-11-06 00:00:00
Title: Case C-347/04: Reference for a preliminary ruling by the Finanzgericht Köln by order of that court of 15 July 2004 in the case of REWE Zentralfinanz e.G., as universal legal successor of ITS Reisen GmbH against Finanzamt Köln-Mitte

6.11.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 273/10
            
         Reference for a preliminary ruling by the Finanzgericht Köln by order of that court of 15 July 2004 in the case of REWE Zentralfinanz e.G., as universal legal successor of ITS Reisen GmbH against Finanzamt Köln-Mitte
   (Case C-347/04)
   (2004/C 273/21)
   Reference has been made to the Court of Justice of the European Communities by order of the Finanzgericht Köln (Finance Court, Cologne) (Germany) of 15 July 2004, received at the Court Registry on 13 August 2004, for a preliminary ruling in the case of REWE Zentralfinanz e.G., as universal legal successor of ITS Reisen GmbH against Finanzamt Köln-Mitte on the following question:
   
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               Are Article 52 (now Article 43) in conjunction with Article 58 (now Article 48) and Articles 67-73 and 73b et seq. (now Article 56 et seq.) of the EC Treaty to be interpreted as precluding a rule which — like the rule laid down in Paragraph 2a(1)(3)(a) and Paragraph 2a(2) of the Einkommensteuergesetz which is at issue in the main proceedings — restricts the immediate tax set-off of losses stemming from write-downs to the book value of subsidiaries in other EC countries, where those subsidiaries pursue passive activities within the meaning of the national provision and/or where the subsidiaries pursue active activities within the meaning of the national provision only through their own second-tier subsidiaries, whilst write-downs to the book value of domestic subsidiaries are possible without these restrictions?