Notice for the OJ
JUDGMENT OF THE COURT
(Fifth Chamber)
12 December 2002
in Case C-324/00 (Reference for a preliminary ruling from the Finanzgericht Münster): Lankhorst-Hohorst GmbH v Finanzamt Steinfurt,(1) (Freedom of establishment ( Tax provisions ( Corporation tax ( Covert distribution of profits ( Tax credit ( Coherence of the tax system ( Tax evasion)
(Language of the case: German)
(Provisional translation; the definitive translation will be published in the European Court Reports)
In Case C-324/00: Reference to the Court under Article 234 EC by the Finanzgericht Münster (Germany) for a preliminary ruling in the proceedings pending before that court between Lankhorst-Hohorst GmbH and Finanzamt Steinfurt, on the interpretation of Article 43 EC, the Court (Fifth Chamber), composed of: M. Wathelet (Rapporteur), President of the Chamber, C.W.A. Timmermans, D.A.O. Edward, P. Jann and A. Rosas, Judges; J. Mischo, Advocate General; L. Hewlett, Principal Administrator, for the Registrar, has given a judgment on 12 December 2002, in which it has ruled:
Article 43 EC is to be interpreted as precluding a measure such as that contained in Paragraph 8a(1), Head 2, of the Körperschaftsteuergesetz (Law on corporation tax).
____________1 - OJ C 316 of 4.11.2000