CELEX: 62008CN0352
Language: en
Date: 2008-07-31 00:00:00
Title: Case C-352/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 31 July 2008 — Modehuis A. Zwijnenburg BV, other party: Staatssecretaris van Financiën

8.11.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 285/18
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 31 July 2008 — Modehuis A. Zwijnenburg BV, other party: Staatssecretaris van Financiën
   (Case C-352/08)
   (2008/C 285/30)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Applicant: Modehuis A. Zwijnenburg BV
   
      Other party: Staatssecretaris van Financiën
   Question referred
   Must Article 11(1)(a) of [Council] Directive 90/434/EEC (1) of 23 July 1990 be interpreted as meaning that the benefits of that Directive may be withheld from a tax-payer where a series of legal transactions is aimed at preventing the levying of a tax other than the taxes to which the benefits set out in that Directive relate?
   
      (1)  [Council] Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (OJ 1990 L 225, p. 1).