Source: All England Reporter
Publisher Citation: [2007] All ER (D) 52 (Sep)
Court: Court of Justice of the European Communities (Grand Chamber)
Judge:

Judges Skouris (President), Jann, Timmermans, Rosas (Rapporteur) and Lenaerts (Presidents of Chambers), Cunha Rodrigues, Silva de Lapuerta, Schiemann, Makarczyk, Arestis, Borg Barthet, Ilesic and Malenovsky
Judgment Dates: 11 September 2007

Catchwords

European Community - Taxation - Income tax - Reference to European Court - Request for preliminary ruling concerning interpretation of Community law - Applicant's seeking tax relief in relation to school fees paid in another member state - National legislation affording relief solely to school fees paid within Germany - Whether tax relief provisions compatible with Community law - EC Treaty, arts 49, 18.

The Case

European Community Taxation. Where taxpayers of a member state sent their children to a school situated in another member state, the financing of which was essentially from private funds, arts18 and 49 of the EC Treaty fell to be interpreted as precluding legislation of a member state which allowed taxpayers to claim, as special expenses conferring a right to a reduction in income tax, the payment of school fees to certain private schools established in national territory, but which generally excluded that possibility in relation to school fees paid to a private school established in another member state.

If you are a LexisLibrary subscriber you can read more about this case here.

Lexis®Library

  • Cases related to this particular case that are related to, or discuss this caseView related cases
  • The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
  • Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary