CELEX: 62008CN0440
Language: en
Date: 2008-10-06 00:00:00
Title: Case C-440/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 6 October 2008 — F. Gielen, other party: Staatssecretaris van Financiën

20.12.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 327/14
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 6 October 2008 — F. Gielen, other party: Staatssecretaris van Financiën
   (Case C-440/08)
   (2008/C 327/24)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Applicant: F. Gielen
   
      Other party: Staatssecretaris van Financiën
   Question referred
   Is Article 43 EC to be interpreted as meaning that it does not preclude the application of a provision in a Member State's tax legislation to profits which a national of another Member State (foreign taxable person) has derived from a part of his undertaking operated in the first Member State, if that provision, when interpreted in a particular way, indeed makes a distinction between domestic and foreign taxable persons which — viewed in isolation — is contrary to Article 43 EC, but the foreign taxable person concerned has had an opportunity to opt for treatment as a domestic taxable person and has not done so for reasons of his own?