Case C-285/07: Judgment of the Court (First Chamber) of 11 December 2008 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — A.T. v Finanzamt Stuttgart-Körperschaften (Directive 90/434/EEC — Cross-border exchange of shares — Fiscal neutrality — Conditions — Articles 43 EC and 56 EC — Legislation of a Member State making the continued use of the book value of the shares transferred in exchange for the new shares received, and therefore the fiscal neutrality of the transfer, conditional on the carryover of that value in the tax balance sheet of the acquiring foreign company — Compatibility)