CELEX: C2006/224/09
Language: en
Date: 2006-09-16 00:00:00
Title: Case C-346/04: Judgment of the Court (Third Chamber) of 6 July 2006 (reference for a preliminary ruling from the Bundesfinanzhof (Germany) — Robert Hans Conijn v Finanzamt Hamburg-Nord (Freedom of establishment — Income tax — Tax return — Tax advice — Right to deduct costs)

16.9.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 224/5
            
         Judgment of the Court (Third Chamber) of 6 July 2006 (reference for a preliminary ruling from the Bundesfinanzhof (Germany) — Robert Hans Conijn v Finanzamt Hamburg-Nord
   (Case C-346/04) (1)
   
   (Freedom of establishment - Income tax - Tax return - Tax advice - Right to deduct costs)
   (2006/C 224/09)
   Language of the case: German
   Referring court
   Bundesfinanzhof
   Parties to the main proceedings
   
      Applicant: Robert Hans Conijn
   
      Defendant: Finanzamt Hamburg-Nord
   Re:
   Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 52 of the EC Treaty (now, after amendment, Article 43 EC) — National income-tax law — Non-residents 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.
   
      (1)  OJ C 251, 9.10.2004.