Opinion of the Advocate General — ECLI:EU:C:2006:163
Date: 2006-03-09
Language of the case: German
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Right of establishment
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment Freedom of movement for persons – Freedom of establishment – Fiscal legislation (EC Treaty, Art. 52 (now, after amendment, Article 43 EC)) Article 52 of the EC Treaty (now, after amendment, Article 43 EC) precludes national legislation which does not allow a person with restricted tax liability to deduct from his taxable income, as special expenditure, the costs incurred by him in obtaining tax advice for the purpose of preparing his tax return, in the same way as a person with unrestricted tax liability. Costs incurred in obtaining tax advice are linked directly to the income taxed in that Member State, with the result that they affect in the same way the income received by all taxable persons whether resident or non-resident. (see paras 22, 26, operative part)