Court of Justice 23 January 2014, Case C-164/12: Judgment of the Court (First Chamber) of 23 January 2014 (request for a preliminary ruling from the Finanzgericht Hamburg (Germany)) — DMC Beteiligungsgesellschaft mbH v Finanzamt Hamburg-Mitte (Taxation — Corporation tax — Transfer of an interest in a partnership to a capital company — Book value — Value as part of a going concern — Agreement on the prevention of double taxation — Immediate taxation of unrealised capital gains — Different treatment — Restriction on free movement of capital — Preserving the balanced allocation of powers to impose taxes between the Member States — Proportionality)

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