Case C-287/10: Judgment of the Court (Third Chamber) of 22 December 2010 (reference for a preliminary ruling from the Tribunal administratif — Luxembourg) — Tankreederei I SA v Directeur de l’administration des contributions directes (Freedom to provide services — Free movement of capital — Tax credit for investments — Grant linked to the physical use of the investments on national territory — Use of inland navigation vessels used in other Member States)