CELEX: C2006/326/52
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-414/06: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 October 2006 — Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn

30.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 326/26
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 October 2006 — Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn
   (Case C-414/06)
   (2006/C 326/52)
   Language of the case: German
   Referring court
   Bundesfinanzhof
   Parties to the main proceedings
   
      Applicant: Lidl Belgium GmbH & Co. KG
   
      Defendant: Finanzamt Heilbronn
   Question referred
   Is it compatible with Articles 43 EC and 56 EC for a German company with income from industrial or commercial activities to be precluded, when calculating its profits, from deducting losses from a permanent establishment in another Member State (here: Luxembourg) on the ground that, according to the applicable double taxation convention, the corresponding income from such a permanent establishment is not subject to taxation in Germany?