CELEX: C2005/093/27
Language: en
Date: 2005-04-16 00:00:00
Title: Case C-76/05: Reference for a preliminary ruling from the Finanzgericht Köln by order of that court of 27 January 2005 in Herbert Schwarz and Marga Gootjes-Schwarz v Finanzamt Bergisch Gladbach

16.4.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 93/15
            
         Reference for a preliminary ruling from the Finanzgericht Köln by order of that court of 27 January 2005 in Herbert Schwarz and Marga Gootjes-Schwarz v Finanzamt Bergisch Gladbach
   (Case C-76/05)
   (2005/C 93/27)
   Language of the case: German
   Reference has been made to the Court of Justice of the European Communities by order of the Finanzgericht Köln (Germany) of 27 January 2005, received at the Court Registry on 16 February 2005, for a preliminary ruling in the proceedings between Herbert Schwarz and Marga Gootjes-Schwarz and Finanzamt Bergisch Gladbach on the following question:
   
                
            
            
               Is it contrary to Articles 8(a)/18 (freedom of movement), 48/39 (freedom of movement for workers), 52/43 (freedom of establishment) or 59/49 (freedom to provide services) of the EC Treaty to treat payments of school fees to certain German schools, but not payments of school fees to schools in the rest of the European Community area, as special expenditure leading to a reduction of income tax, pursuant to Paragraph 10(1)(9) of the Einkommensteuergesetz (Law on Income Tax) as applicable in 1998 and 1999?