CELEX: C2004/251/16
Language: en
Date: 2004-10-09 00:00:00
Title: Case C-346/04: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 26 May 2004 in the case of Robert Hans Conijn against Finanzamt Hamburg-Mitte-Altstadt

9.10.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 251/9
            
         Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 26 May 2004 in the case of Robert Hans Conijn against Finanzamt Hamburg-Mitte-Altstadt
   (Case C-346/04)
   (2004/C 251/16)
   Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Germany) of 26 May 2004, received at the Court Registry on 12 August 2004, for a preliminary ruling in the case of Robert Hans Conijn against Finanzamt Hamburg-Mitte-Altstadt on the following question:
   Is a situation whereby a national of another Member State with restricted tax liability in Germany, unlike a person with unrestricted tax liability, may not deduct from his total income as special expenditure the costs incurred by him in obtaining tax advice contrary to Article 52 of the Treaty establishing the European Community?