Asunto C-70/09: Petición de decisión prejudicial planteada por el Verwaltungsgerichtshof (Austria) el 17 de febrero de 2009 — Alexander Hengartner y Rudolf Gasser
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ES Diario Oficial de la Unión Europea 1.5.2009
Partes en el procedimiento principal
Demandante: Établissements Rimbaud SA
Demandada: Directeur général des impôts, Directeur des services fiscaux d'Aix-en-Provence
Cuestión prejudicial
¿Se opone el artículo 40 del Acuerdo sobre el Espacio Económico Europeo a una legislación como la que resulta de los artículos 990 D y siguientes del Code général des impôts, en su redacción aplicable en el caso de autos, que exime del impuesto de 3 % sobre el valor de mercado de los inmuebles situados en Francia a las sociedades domiciliadas en Francia y que supedita dicha exención, en el caso de una sociedad con domicilio en un país del Espacio Económico Europeo que no sea miembro de la Unión Europea, a la existencia de un convenio de asistencia administrativa concluido entre Francia y dicho Estado para la lucha contra el fraude y la evasión fiscal, o a la circunstancia de que, en virtud de un tratado que incluya una cláusula de no discriminación por razón de la nacionalidad, se impida someter a dichas personas jurídicas a una tributación más gravosa que la que se aplica a las sociedades establecidas en Francia?
Partes en el procedimiento principal
Axel Walz
Clickair S.A.
Cuestión prejudicial
El límite de responsabilidad al que se refiere el artículo 22.2 del Convenio para la Unificación de Ciertas Reglas para el Transporte Aéreo Internacional, hecho en Montreal el 28 de mayo de 1999, ¿comprende tanto los daños y perjuicios materiales como los morales derivados de la pérdida del equipaje?
de decisión prejudicial planteada por el Verwaltungsgerichtshof (Austria) el 17 de febrero de
2009 - Alexander Hengartner y Rudolf Gasser
(Asunto C-70/09)
(2009/C 102/17)
Lengua de procedimiento: alemán
Órgano jurisdiccional remitente
Verwaltungsgerichtshof
Partes en el procedimiento principal
Alexander Hengartner, Rudolf Gasser
Vorarlberger Landesregierung
Cuestión prejudicial
¿Constituye el ejercicio de...
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