CELEX: C2005/257/10
Language: en
Date: 2005-10-15 00:00:00
Title: Case C-321/05: Reference for a preliminary ruling from the Østre Landsret by order of that court of 3 August 2004 in Hans Markus Kofoed v Skatteministeriet

15.10.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 257/6
            
         Reference for a preliminary ruling from the Østre Landsret by order of that court of 3 August 2004 in Hans Markus Kofoed v Skatteministeriet
   (Case C-321/05)
   (2005/C 257/10)
   Language of the case: Danish
   Reference has been made to the Court of Justice of the European Communities by order of the Østre Landsret (Denmark) of 3 August 2004, received at the Court Registry on 23 August 2005, for a preliminary ruling in the proceedings between Hans Markus Kofoed and Skatteministeriet (Danish Ministry of Taxation) on the following question:
   Is Article 2(d) of Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States to be interpreted as meaning that there is no exchange of shares within the meaning of that directive where the persons involved in the exchange of shares, at the same time as agreeing to exchange the shares in a non-legally binding manner, declare it to be their common intention to vote, at the first general meeting of the acquiring company after the exchange, in favour of distributing a profit in excess of 10 % of the nominal value of the security which was transferred in connection with the exchange of shares and such a profit is in fact distributed?