CELEX: C2004/228/55
Language: en
Date: 2004-09-11 00:00:00
Title: Case C-292/04: Reference for a preliminary ruling by the Finanzgericht Köln by order of that court of 24 June 2004 in the case of Wienand Meilicke, Heidi Christa Weyde and Marina Stöffler against Finanzamt Bonn-Innenstadt

11.9.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 228/27
            
         Reference for a preliminary ruling by the Finanzgericht Köln by order of that court of 24 June 2004 in the case of Wienand Meilicke, Heidi Christa Weyde and Marina Stöffler against Finanzamt Bonn-Innenstadt
   (Case C-292/04)
   (2004/C 228/55)
   Reference has been made to the Court of Justice of the European Communities by order of the Finanzgericht Köln (Germany) of 24 June 2004, received at the Court Registry on 9 July 2004, for a preliminary ruling in the case of Wienand Meilicke, Heidi Christa Weyde and Marina Stöffler against Finanzamt Bonn-Innenstadt on the following question:
   Is Paragraph 36(2)(3) of the Einkommensteuergesetz (in the version in force during the relevant years), whereby only corporation tax payable by a fully-taxable corporation or association amounting to three sevenths of the income within the meaning of Paragraph 20(1)(1) or (2) of the Einkommensteuergesetz is set off against income tax, compatible with Articles 56(1) EC and 58(1)(a) and (3) EC?