# C_2007269EN.01000501.xml

| 10.11.2007 | EN | Official Journal of the European Union | C 269/5 |
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10.11.2007

EN

Official Journal of the European Union

C 269/5

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Judgment of the Court (Grand Chamber) of 11 September 2007 (reference for a preliminary ruling from the Finanzgericht Köln) — Herbert Schwarz and Marga Gootjes-Schwarz v Finanzamt Bergisch Gladbach

(Case C-76/05) (1)

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(Article 8a of the EC Treaty (now, after amendment, Article 18 EC) - European Citizenship - Article 59 of the EC Treaty (now, after amendment, Article 49 EC) - Freedom to provide services - Income tax legislation - School fees - Tax deductibility limited to school fees paid to national private establishments)

(2007/C 269/10)

Language of the case: German

Referring court

Finanzgericht Köln

Parties to the main proceedings

Applicants: Herbert Schwarz and Marga Gootjes-Schwarz

Applicants:

Defendant: Finanzamt Bergisch Gladbach,

Defendant:

Re:

Compatibility with Articles 18, 39, 43 and 49 EC of national legislation on income tax giving the benefit of a tax reduction for children's school fees, provided that the children are educated in certain national establishments — Children educated in establishments of other Member States

Operative part of the judgment

| 1. | Where taxpayers of a Member State send their children to a school situated in another Member State the financing of which is essentially from private funds, Article 49 EC must be interpreted as precluding legislation of a Member State which allows 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 generally excludes that possibility in relation to school fees paid to a private school established in another Member State. |
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1.

Where taxpayers of a Member State send their children to a school situated in another Member State the financing of which is essentially from private funds, Article 49 EC must be interpreted as precluding legislation of a Member State which allows 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 generally excludes that possibility in relation to school fees paid to a private school established in another Member State.

| 2. | Where taxpayers of a Member State send their children to a school established in another Member State, the services of which are not covered by Article 49 EC, Article 18 EC precludes legislation which allows 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 generally excludes that possibility in relation to school fees paid to a private school established in another Member State. |
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2.

Where taxpayers of a Member State send their children to a school established in another Member State, the services of which are not covered by Article 49 EC, Article 18 EC precludes legislation which allows 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 generally excludes that possibility in relation to school fees paid to a private school established in another Member State.

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(1)  OJ C 93, 16.4.2005.

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