CELEX: C2007/269/15
Language: en
Date: 2007-11-10 00:00:00
Title: Case C-318/05: Judgment of the Court (Grand Chamber) of 11 September 2007 — Commission of the European Communities v Federal Republic of Germany (Failure by a Member State to fulfil its obligations — Articles 18 EC, 39 EC, 43 EC and 49 EC — Income tax legislation — School fees — Tax deductibility limited to school fees paid to national private establishments)

10.11.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 269/8
            
         Judgment of the Court (Grand Chamber) of 11 September 2007 — Commission of the European Communities v Federal Republic of Germany
   (Case C-318/05) (1)
   
   (Failure by a Member State to fulfil its obligations - Articles 18 EC, 39 EC, 43 EC and 49 EC - Income tax legislation - School fees - Tax deductibility limited to school fees paid to national private establishments)
   (2007/C 269/15)
   Language of the case: German
   Parties
   
      Applicant: Commission of the European Communities (represented by: K. Gross and R. Lyal, Agents)
   
      Defendant: Federal Republic of Germany (represented by: M. Lumma and U. Forsthoff, Agents)
   Re:
   Failure of a Member State to fulfil obligations — Infringement of Articles 18, 39, 43 and 49 EC — National income tax legislation which excludes without exception the possibility to deduct tax in respect of school fees of children who are receiving education abroad.
   Operative part of the judgment
   
               1)
            
            
               By generally excluding school fees for attending a school situated in another Member State from the tax deduction for special expenses under Article 10(1)(9) of the Law on Income Tax (Einkommensteuergesetz) in the version published on 19 October 2002, the Federal Republic of Germany has failed to fulfil its obligations under Articles 18 EC, 39 EC, 43 EC and 49 EC.
            
         
               2)
            
            
               The remainder of the action is dismissed.
            
         
               3)
            
            
               The Federal Republic of Germany is ordered to pay the costs.
            
         
      (1)  OJ C 257, 15.10.2005.