CELEX: C2004/228/26
Language: en
Date: 2004-09-11 00:00:00
Title: Judgment of the Court (First Chamber) of 15 July 2004 in Case C-242/03 (reference for a preliminary ruling by the Cour administrative): Ministre des Finances v Jean-Claude Weidert and Élisabeth Paulus (Free movement of capital — Income tax — Special relief for expenditure incurred on the acquisition of shares — Benefit of the advantage restricted to the acquisition of shares in companies established in the Member State concerned)

11.9.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 228/14
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 15 July 2004
   in Case C-242/03 (reference for a preliminary ruling by the Cour administrative): Ministre des Finances v Jean-Claude Weidert and Élisabeth Paulus (1)
   
   (Free movement of capital - Income tax - Special relief for expenditure incurred on the acquisition of shares - Benefit of the advantage restricted to the acquisition of shares in companies established in the Member State concerned)
   (2004/C 228/26)
   Language of the case: French
   In Case C-242/03: reference to the Court under Article 234 EC by the Cour administrative (Luxembourg) for a preliminary ruling in the proceedings pending before that court between Ministre des Finances and Jean-Claude Weidert and Élisabeth Paulus — the Court (First Chamber), composed of: P. Jann (Rapporteur), President of the Chamber, A. Rosas and R. Silva de Lapuerta, Judges; J. Kokott, Advocate General; R. Grass, Registrar, gave a judgment on 15 July 2004, the operative part of which is as follows:
   Article 56(1) EC and Article 58(1)(a) EC preclude a legal provision of a Member State which denies the availability of income tax relief to natural persons for the acquisition of shares representing cash contributions in capital companies established in other Member States.
   
      (1)  OJ C 184 of 2.8.2003.