On 31 January 2008, Advocate General Paolo Mengozzi of the European Court of Justice (ECJ) gave his opinion in the case of Burda Verlagsbeteiligungen GmbH v. Finanzamt Hamburg-Am Tierpark (C-284/06). The German Federal Finance Court (Bundesfinanzhof) had requested a preliminary ruling from the ECJ on 29 June 2006. In this case, the Advocate General concluded that national legislation which, where profits are distributed by a subsidiary to its parent company, provides for taxation of the distributing capital company's income and asset increases, while stipulating no such taxation if the profits are retained by that company, is not contrary to Art....