Opinion of the Advocate General — ECLI:EU:C:2000:58
Date: 2000-01-27
Language of the case: French
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of workers
Procedure: Reference for a preliminary ruling
Origin: Luxembourg

Summary of the Judgment 
Freedom of movement for persons — Workers — Equal treatment — Remuneration — 
Income tax — National rules under which the joint assessment to tax of spouses is 
conditional on their both being resident on national territory — Not permissible 
(EC Treaty, Art. 48(2) (now, after amendment, Art. 39(2) EC); Council Regulation 
No 1612/68, Art. 7 ( 2 ) ) 
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SUMMARY — CASE C-87/99 
Article 48(2) of the Treaty (now, after 
amendment, Article 39(2) EC) and Arti­
cle 7(2) of Regulation No 1612/68 on free­
dom of movement for workers within the 
Community preclude the application of 
national rules under which, as regards 
income tax, the joint assessment to tax of 
spouses who are not separated either de 
facto or by virtue of a judicial decision is 
conditional on their both being resident on 
national territory and that tax advantage is 
denied to a worker who is resident in that 
State, where he/she receives almost the 
entire income of the household, and whose 
spouse is resident in another Member State. 
(see para. 26 and operative part) 
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