European Court of Justice (First Chamber).

P Jann, President of the Chamber, K Lenaerts, JN Cunha Rodrigues, M Ilešič and E Levits (Rapporteur), JJ, P Mengozzi, Advocate General.

Judgment delivered 6 December 2007.

Income tax – Taxes on revenue and wealth – Free movement of persons – Freedom of establishment – Conditions for taxing the profits of establishment situated in another member state – Double taxation convention – Methods of exempting or offsetting tax – Wholly artificial arrangements – Whether national law compatible with Community rules – Articles 43 EC and 56 EC.

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