Court of Justice 25 June 2009, C-247/08 (Gaz de France - Berliner Investissement SA v Bundeszentralamt für Steuern.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The questions referred for a preliminary ruling by the Finanzgericht Köln (Germany) once again draw the attention of the Court to Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. (2) 2.