The Supreme Civil Court requested a preliminary ruling from the European Court of Justice (ECJ) on 13 December 2005 regarding the compatibility of the 3% tax on French immovable property held by non-resident companies (Art. 990D and following) with the freedom of establishment set out in Art. 43 (previously, Art. 52) and the freedom of capital set out in Art. 56 (previously, Art. 73B) …