Court of Justice (First Chamber) 23 January 2014, C‑164/12 (DMC Beteiligungsgesellschaft mbH v Finanzamt Hamburg-Mitte.)

JUDGMENT OF THE COURT (First Chamber) 23 January 2014 ( *1 ) ‛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