On 23 May 2008, reference was made to the European Court of Justice (ECJ) by the Financial Court of Cologne (Finanzgericht Köln) for a preliminary ruling in the case of Gaz de France - Berliner Investissement SA v. Bundeszentralamt für Steuern (C-247/08).
The national court requested the ECJ to answer the following questions:
"Must Article 2(a) in conjunction with paragraph (f) of the Annex to Council Directive 90/435/EEC of 23 July 1990 on the common system of tax…