Case C-470/04: Judgment of the Court (First Chamber) of 7 September 2006 (reference for a preliminary ruling from the Gerechtshof te Arnhem (Netherlands)) — N v Inspecteur van de Belastingdienst Oost/kantoor Almelo (Freedom of movement for persons — Article 18 EC — Freedom of establishment — Article 43 EC — Direct taxation — Taxation of notional increases in value of substantial shareholdings where tax residence transferred to another Member State)