Case C-76/05: Judgment of the Court (Grand Chamber) of 11 September 2007 (reference for a preliminary ruling from the Finanzgericht Köln) — Herbert Schwarz and Marga Gootjes-Schwarz v Finanzamt Bergisch Gladbach (Article 8a of the EC Treaty (now, after amendment, Article 18 EC) — European Citizenship — Article 59 of the EC Treaty (now, after amendment, Article 49 EC) — Freedom to provide services — Income tax legislation — School fees — Tax deductibility limited to school fees paid to national private establishments)
Date: 2007-11-10
Institutions: Court of Justice
Subjects: Germany, free movement of workers, freedom to provide services, interpretation of the law, school fees, tax on income, tax relief

10.11.2007

EN

Official Journal of the European Union

C 269/5

Judgment of the Court (Grand Chamber) of 11 September
2007 (reference
a preliminary ruling from the
Finanzgericht Köln) — Herbert Schwarz and Marga
Gootjes-Schwarz v Finanzamt Bergisch Gladbach

for

fees to certain
reduction in income tax the payment of school
private schools
territory, but generally
excludes that possibility in relation to school fees paid to a private
school established in another Member State.

established in national

(Case C-76/05) (1)

(1) OJ C 93, 16.4.2005.

(Article 8a of
the EC Treaty (now, after amendment,
Article 18 EC) — European Citizenship — Article 59 of the
EC Treaty (now, after amendment, Article 49 EC) — Freedom
to provide services — Income tax legislation — School fees —
Tax deductibility limited to school fees paid to national private
establishments)

(2007/C 269/10)

Language of the case: German

Referring court

Finanzgericht Köln

(reference

Judgment of the Court (Grand Chamber) of 11 September
2007
from
the Centrale Raad van Beroep (Netherlands)) — D.P.
het
W.

Hendrix
van
Uitvoeringsinstituut Werknemersverzekeringen

preliminary

Bestuur

ruling

Raad

van

for

v

a

(Case C-287/05) (1)

(Social security for migrant workers — Articles 12 EC, 17 EC,
18 EC and 39 EC — Regulation (EEC) No 1408/71 —
Article 4(2a), Article 10a and Annex IIa — Regulation (EEC)
No 1612/68 — Article 7(1) — Non-contributory benefits —
people —
Netherlands

disabled

benefit

young

for

Parties to the main proceedings

Applicants: Herbert Schwarz and Marga Gootjes-Schwarz

Non-exportability)

(2007/C 269/11)

Defendant: Finanzamt Bergisch Gladbach,

Language of the case: Dutch

Re:

Compatibility with Articles 18, 39, 43 and 49 EC of national
legislation on income tax giving the benefit of a tax reduction
the children are
for children's
establishments — Children
educated in certain national
educated in establishments of other Member States

fees, provided that

school

Operative part of the judgment

1. Where taxpayers of a Member State send their children to a school
situated in another Member State the financing of which is essen-
tially from private funds, Article 49 EC must be interpreted as
precluding legislation of a Member State which allows taxpayers to
claim as special expenses conferring a right
to a reduction in
income tax the payment of school fees to certain private schools
established in national territory, but generally excludes that possibi-
lity in relation to school fees paid to a private school established in
another Member State.

Referring court

Centrale Raad van Beroep (Netherlands)

Parties to the main proceedings

Applicant: D.P.W. Hendrix

Defendant: Raad van Bestuur van het Uitvoeringsinstituut
Werknemersverzekeringen

Re:

2. Where taxpayers of a Member State send their children to a school
established in another Member State, the services of which are not
covered by Article 49 EC, Article 18 EC precludes legislation which
allows taxpayers to claim as special expenses conferring a right to a

Reference for a preliminary ruling — Centrale Raad van Beroep
— Interpretation of Articles 4(2a) and 10a of and Annex IIa to
Regulation No 1408/71 of 14 June 1971 on the application of
social security schemes to employed persons, to self-employed