Court of Justice (Fourth Chamber) 11 October 2007, C-451/05 (Européenne et Luxembourgeoise d’investissements SA (ELISA) v Directeur général des impôts and Ministère public.)

Parties Grounds Operative part Parties In Case C‑451/05, REFERENCE for a preliminary ruling under Article 234 EC by the Cour de cassation (Court of Cassation) (France), made by decision of 13 December 2005, received at the Court on 19 December 2005, in the proceedings Européenne et Luxembourgeoise d’investissements SA (ELISA) v Directeur général des impôts , Ministère public , THE COURT (Fourth