Source: All England Reporter
Publisher Citation: [2006] All ER (D) 79 (Sep)
Court: Court of Justice of the European Communities (Third Chamber)
Judge:

Judges Rosas (President of the Chamber), Malenovsky, von Bahr, Borg Barthet and Lohmus (Rapporteur)
Judgment Dates: 14 September 2006

Catchwords

European Community - Reference to European Court - Request for preliminary ruling concerning interpretation of Community law - National legislation providing foreign charitable foundations with limited tax liability status - Corporation tax exemption only applying to taxable persons with unlimited tax liability - Whether provisions being obstacle to free movement of capital and payments - Whether obstacle being justified - EC Treaty, arts 52, 58, 59, 66 and 73b.

The Case

In a case where German fiscal legislation provided limited tax liability for charitable foundations established outside Germany and provided an exemption from corporation tax upon taxable persons with unlimited tax liability, the European Court of Justice ruled that that legislation constituted an obstacle to the free movement of capital and payments contrary to art73b (subsequently amended to 56) of the EC Treaty and that the national authority had failed to justify that obstacle.

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