Case C-321/05: Judgment of the Court (First Chamber) of 5 July 2007 (reference for a preliminary ruling from the Østre Landsret (Denmark)) — Hans Markus Kofoed v Skatteministeriet (Directive 90/434/EEC — Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares — National decision to tax an exchange of shares — Exchange of shares — Distribution of a dividend shortly afterwards — Abuse of rights)