CELEX: 62009CA0450
Language: en
Date: 2011-03-31 00:00:00
Title: Case C-450/09: Judgment of the Court (Second Chamber) of 31 March 2011 (reference for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany)) — Ulrich Schröder v Finanzamt Hameln (Free movement of capital — Direct taxation — Taxation of income from the letting of immovable property — Deductibility of annuities paid to a relative in the context of an anticipated succession inter vivos — Condition of being subject to unlimited tax liability in the Member State at issue)

21.5.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 152/7
            
         Judgment of the Court (Second Chamber) of 31 March 2011 (reference for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany)) — Ulrich Schröder v Finanzamt Hameln
   (Case C-450/09) (1)
   
   (Free movement of capital - Direct taxation - Taxation of income from the letting of immovable property - Deductibility of annuities paid to a relative in the context of an anticipated succession inter vivos - Condition of being subject to unlimited tax liability in the Member State at issue)
   2011/C 152/11
   Language of the case: German
   
      Referring court
   
   Niedersächsisches Finanzgericht
   
      Parties to the main proceedings
   
   
      Applicant: Ulrich Schröder
   
      Defendant: Finanzamt Hameln
   
      Re:
   
   Reference for a preliminary ruling — Niedersächsisches Finanzgericht — Interpretation of Articles 12 and 56 EC — Taxation on income deriving from the leasing or letting of immovable property — Legislation of a Member State making the possibility of deducting the allowances paid to the former owner of those properties in the context of anticipatory succession subject to the condition of being wholly liable to tax in that state
   
      Operative part of the judgment
   
   Article 63 TFEU must be interpreted as precluding legislation of a Member State which, while allowing a resident taxpayer to deduct the annuities paid to a relative who transferred to him immovable property situated in the territory of that State from the rental income derived from that property, does not grant such a deduction to a non-resident taxpayer, in so far as the undertaking to pay those annuities results from the transfer of that property.
   
      (1)  OJ C 37, 13.2.2010.