Judgment of the Court (First Chamber) of 23 January 2014.
DMC Beteiligungsgesellschaft mbH v Finanzamt Hamburg-Mitte.
Reference for a preliminary ruling: Finanzgericht Hamburg - Germany.
Taxation - Corporation tax - Transfer of an interest in a partnership to a capital company - Book value - Value as part of a going concern - Agreement on the prevention of double taxation - Immediate taxation of unrealised capital gains - Different treatment - Restriction on free movement of capital - Preserving the balanced allocation of powers to impose taxes between the Member States - Proportionality.
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