CELEX: C2006/131/03
Language: en
Date: 2006-06-03 00:00:00
Title: Case C-152/03: Judgment of the Court (Grand Chamber) of  21 February 2006  (reference for a preliminary ruling by the Bundesfinanzhof — Hans-Jürgen Ritter-Coulais, Monique Ritter-Coulais v Finanzamt Germersheim (Tax legislation — Income tax — Article 48 EEC (subsequently Article 48 EC, now, after amendment, Article 39 EC) — National rules restricting recognition of rental income losses from immovable property situated in another Member State)

3.6.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 131/2
            
         Judgment of the Court (Grand Chamber) of 21 February 2006 (reference for a preliminary ruling by the Bundesfinanzhof — Hans-Jürgen Ritter-Coulais, Monique Ritter-Coulais v Finanzamt Germersheim
   (Case C-152/03) (1)
   
   (Tax legislation - Income tax - Article 48 EEC (subsequently Article 48 EC, now, after amendment, Article 39 EC) - National rules restricting recognition of rental income losses from immovable property situated in another Member State)
   (2006/C 131/03)
   Language of the case: German
   Referring court
   Bundesfinanzhof (Germany)
   Parties to the main proceedings
   
      Applicants: Hans-Jürgen Ritter-Coulais, Monique Ritter-Coulais
   
      Defendant: Finanzamt Germersheim
   Re:
   REFERENCE for a preliminary ruling — Bundesfinanzhof — Interpretation of Articles 43 and 56 EC — National legislation on personal income tax limiting the right to deduct rental income losses from immovable property and applying the negative tax progression clause only to those losses relating to property situated in the national territory
   Operative part of the judgment
   Article 48 of the EEC Treaty (subsequently Article 48 of the EC Treaty and now, after amendment, Article 39 EC) must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which does not permit natural persons in receipt of income from employment in one Member State, and assessable to tax on their total income there, to have income losses relating to their own use of a private dwelling in another Member State taken into account for the purposes of determining the rate of taxation applicable to their income in the former state, whereas positive rental income relating to such a dwelling is taken into account.
   
      (1)  OJ C 158, 05.07.2003