Opinion of the Advocate General — ECLI:EU:C:2005:122
Date: 2005-03-01
Language of the case: German
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Free movement of workers
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment Freedom of movement for persons – Workers – Equal treatment (EEC Treaty, Art. 48 (subsequently Art. 48 EC, now, after amendment, Art. 39 EC)) Article 48 of the EEC Treaty (subsequently Article 48 of the EC Treaty and now, after amendment, Article 39 EC) must be interpreted as precluding national legislation which does not permit natural persons in receipt of income from employment in one Member State, and assessable to tax on their total income there, to have income losses relating to their own use of a private dwelling in another Member State taken into account for the purposes of determining the rate of taxation applicable to their income in the former State, whereas positive rental income relating to such a dwelling is taken into account. (see para. 41, operative part)