Case C-406/04: Judgment of the Court (Grand Chamber) of 18 July 2006 (Reference for a preliminary ruling from the Tribunal du travail de Bruxelles — Belgium) — Gérald De Cuyper v Office national de l'emploi (Freedom to move and reside within the territory of the European Union — Unemployment allowances — Requirement actually to reside in national territory)
Date: 2006-09-16
Institutions: Court of Justice
Subjects: Belgium, free movement of persons, interpretation of the law, older worker, residence, unemployment insurance

C 224/6

EN

Official Journal of the European Union

16.9.2006

Parties to the main proceedings

Re:

Applicant: Robert Hans Conijn

Defendant: Finanzamt Hamburg-Nord

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Inter-
pretation of Article 52 of the EC Treaty (now, after amend-
ment, Article 43 EC) — National income-tax law — Non-resi-
dents precluded from exercising the right to deduct the costs
incurred in obtaining tax advice for the purpose of preparing
their income-tax return.

Operative part of the judgment

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.

Reference for a preliminary ruling — Tribunal du travail de
Bruxelles — Interpretation of Articles 17 and 18 EC estab-
lishing European citizenship — Provision of national law that
makes the granting of unemployment benefits conditional on
actual residence in the national territory

Operative part of the judgment

Freedom of movement and residence, conferred on every citizen of the
Union by Article 18 EC, does not preclude a residence clause, such as
that applied in the case in the main proceedings, which is imposed on
an unemployed person over 50 years of age who is exempt from the
requirement of proving that he is available for work, as a condition
for the retention of his entitlement to unemployment benefit.

(1) OJ C 284, 20.11.2004.

(1) OJ C 251, 9.10.2004.

Judgment of the Court (Full Court) of 11 July 2006 —
the European Communities v Edith
Commission of

Judgment of the Court (Grand Chamber) of 18 July 2006
(Reference for a preliminary ruling from the Tribunal du
travail de Bruxelles — Belgium) — Gérald De Cuyper v
Office national de l'emploi

(Case C-406/04) (1)

Cresson

(Case C-432/04) (1)

(Article 213(2) EC — Article 126(2) EA — Breach of the
obligations arising from the office of Member of the Commis-
sion — Deprivation of the right to a pension)

(2006/C 224/11)

Language of the case: French

(Freedom to move and reside within the territory of the Euro-
pean Union — Unemployment allowances — Requirement
actually to reside in national territory)

Parties

(2006/C 224/10)

Language of the case: French

Referring court

Tribunal du travail de Bruxelles

Parties to the main proceedings

Applicant: Gérald De Cuyper

Defendant: Office national de l'emploi

Applicant: Commission of the European Communities (repre-
sented by: H. P. Hartvig and J. Currall, Agents)

Defendant: Edith Cresson (represented by: G. Vandersanden, L.
Levi and M. Hirsch, avocats)

Intervener in support of
sented by: E. Belliard, C. Jurgensen and G. de Bergues, Agents)

the defendant: French Republic (repre-

Re:

Action under the third subparagraph of Article 231(2) EC and
the third subparagraph of Article 126(2) of the Euratom Treaty
— Forfeiture of pension rights of a former Commissioner —
Breach of the obligations arising from the office of Commis-
sioner