European Court of Justice

G.C. Rodríguez Iglesias, President, J.C. Moitinho de Almeida, J.L. Murray and L. Sevón (Presidents of Chambers), P.J.G. Kapteyn, C. Gulmann, D.A.O. Edward (Rapporteur), J.-P. Puissochet, H. Ragnemalm, M. Wathelet and R. Schintgen, (Judges), C.O. Lenz, Advocate General

Judgment delivered 15 May 1997

Reference for a preliminary ruling – Conseil dʼEtat – Grand Duchy of Luxemburg – Article 52 of the EEC Treaty – Freedom of establishment for companies and firms – Taxation of a branchʼs income – Apportionment of income.