||All England Reporter
|| All ER (D) 52 (Sep)
||Court of Justice of the European Communities (Grand Chamber)
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
||11 September 2007
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.
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.
- 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