CELEX: C2006/326/53
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-415/06: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 October 2006 — Stahlwerk Ergste Westig GmbH v Finanzamt Düsseldorf-Mettmann

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 — Stahlwerk Ergste Westig GmbH v Finanzamt Düsseldorf-Mettmann
   (Case C-415/06)
   (2006/C 326/53)
   Language of the case: German
   Referring court
   Bundesfinanzhof
   Parties to the main proceedings
   
      Applicant: Stahlwerk Ergste Westig GmbH
   
      Defendant: Finanzamt Düsseldorf-Mettmann
   Questions referred
   
               1.
            
            
               Is it compatible with Articles 56 EC and 58 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 a non-member country (here: the United States) 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?
            
         
               2.
            
            
               Having regard to the proviso in Article 57(1) EC, is a convention provision with the above content compatible with Community law if the applicable provisions of the double taxation convention already existed on 31 December 1993 but the exclusion of taking account of losses resulting from those provisions had been removed up to 1998 by domestic German law?