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Case Law C-347/04 (29/03/2007)

Type: Judgment

Authority: European Authorities: Euopean Communities' Court of Justice

Date: 03/29/2007

Subject: The Court holds that the German legislation constitutes a restriction on freedom of establishment because it applies a different tax treatment to parent companies according to whether their losses stem from write-downs to the value of shareholdings in a resident subsidiary or in a non-resident subsidiary.

Parties: Rewe Zentralfinanz eG e Finanzamt Koln-Mitte

Classification: Art. 15 Right of establishment

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