Judgment_paragraph 51 · Columbus Container Services BVBA & Co. v Finanzamt Bielefeld-Innenstadt (C-298/05)

51As stated in paragraph 44 of this judgment, in the current state of harmonisation of Community tax law, Member States enjoy a certain autonomy. It follows from that tax competence that the freedom of companies and partnerships to choose, for the purposes of establishment, between different Member States in no way means that the latter are obliged to adapt their own tax systems to the different systems of tax of the other Member States in order to guarantee that a company or partnership that has chosen to establish itself in a given Member State is taxed, at national level, in the same way as a company or partnership that has chosen to establish itself in another Member State.

Columbus Container Services BVBA & Co. v Finanzamt Bielefeld-Innenstadt (C-298/05)

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