European Court of Justice (Third Chamber).

A Rosas, President of the Chamber, J Malenovský, S von Bahr, A Borg Barthet and U Lõhmus (Rapporteur), JJ, C Stix-Hackl, Advocate General.

Judgement delivered 14 September 2006.

Corporation tax – Free movement of capital – Exemption of rental income – Residence qualification – Tax exemption for charitable foundations established under private law – Articles 43, 48, 49, 55, 56 EC.

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