Opinion of the Advocate General — ECLI:EU:C:2003:129
Date: 2003-03-06
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of workers;Privileges and immunities
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment 
Freedom of movement for persons — Workers — Equal treatment — Persons having 
left their State of origin to work as officials of the European Communities in another 
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SUMMARY — CASE C-209/01 
Member State — Expenditure incurred in respect of a household assistant in the latter 
State — Domicile for tax purposes in State of origin — Deduction of that expenditure 
from their taxable income — Refusal — Not permissible 
(EC Treaty, Art. 48 (now, after amendment, Art. 39 EC); Protocol on the Privileges and 
Immunities of the European Communities, Art. 14) 
Article 48 of the Treaty (now, after 
amendment, Article 39 EC), in conjunction 
with Article 14 of the Protocol on the 
Privileges and Immunities of the European 
Communities, precludes a situation in 
which officials of the European Commu­
nities who are of German origin and are 
resident in Luxembourg, where they work 
as officials, and who have incurred expen­
diture in respect of a household assistant in 
the latter Member State cannot deduct that 
expenditure from their taxable income in 
Germany by reason of the fact that the 
contributions paid for the household assist­
ant were made to the Luxembourg statu­
tory pension insurance scheme and not to 
the German scheme. 
(see para. 44, operative part) 
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