CELEX: C2005/271/30
Language: en
Date: 2005-10-29 00:00:00
Title: Case C-329/05: Reference for a preliminary ruling from the Bundesfinanzhof by decision of that court of 28 June 2005 in Finanzamt Dinslaken v Gerold Meindl, third party: Christine Meindl-Berger

29.10.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 271/16
            
         Reference for a preliminary ruling from the Bundesfinanzhof by decision of that court of 28 June 2005 in Finanzamt Dinslaken v Gerold Meindl, third party: Christine Meindl-Berger
   (Case C-329/05)
   (2005/C 271/30)
   Language of the case: German
   Reference has been made to the Court of Justice of the European Communities by decision of the Bundesfinanzhof (Germany) of 28 June 2005, received at the Court Registry on 2 September 2005, for a preliminary ruling in the proceedings between Finanzamt Dinslaken and Gerold Meindl, third party: Christine Meindl-Berger, on the following question:
   Is there an infringement of Article 43 of the Treaty establishing the European Communities when a resident taxpayer is refused joint assessment to income tax with his spouse who lives in Austria, from whom he is not separated, on the ground that that spouse obtained both more than 10 % of joint income and more than DEM 24 000, when that income is tax-free in Austria?