C-451/05Européenne et Luxembourgeoise d’investissements SA (ELISA) v Directeur général des impôts and Ministère public

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Direct taxation - Tax on the commercial value of immovable property in France owned by legal persons - Holding companies under Luxembourg law - Refusal of exemption - Directive 77/799/EEC - Non-exhaustive list of specified taxes and duties - Tax similar in nature - Limits to exchange of information - Bilateral convention - Article 73b of the EC Treaty (now Article 56 EC) - Free movement of capital - Combating tax evasion.

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