||All England Reporter
|| All ER (D) 31 (Oct)
||Court of Justice of the European Communities (Grand Chamber)
Judges Skouris (President), Jann, Timmermans, Rosas, Makarczyk (Presidents of Chambers), Puissochet, Schintgen, Kuris, Lohmus, Levits (Rapporteur) and O Caoimh
||3 October 2006
European Community - Taxation - Internal taxes - Income tax - Provision of services by non-resident in context of artistic performances - Principle of national legislation regarding retention of tax at source - Provider of services not possessing nationality of a member state - EEC Treaty, arts 59,60.
The Court of Justice made a preliminary ruling on certain questions as to the interpretation of art59 of the EEC Treaty (later art59 of the EC Treaty, now, after amendment, art49 EC) and art60 of the EEC Treaty (later art60 of the EC Treaty, now art50 EC) which had arisen in the course of proceedings concerning income tax to which a company had been assessed in Germany for the year 1993 and the principle in national law of retention of tax at source in relation to the provision of services by a non-resident in the context of artistic performances.
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