CELEX: C2006/143/50
Language: en
Date: 2006-06-17 00:00:00
Title: Case C-182/06: Reference for a preliminary ruling from the Cour administrative lodged on  10 April 2006  — État du grand-duché de Luxembourg v Hans Ulrich Lakebrink and Katrin Peters-Lakebrink

17.6.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 143/27
            
         Reference for a preliminary ruling from the Cour administrative lodged on 10 April 2006 — État du grand-duché de Luxembourg v Hans Ulrich Lakebrink and Katrin Peters-Lakebrink
   (Case C-182/06)
   (2006/C 143/50)
   Language of the case: French
   Referring court
   Cour administrative (Luxembourg)
   Parties to the main proceedings
   
      Applicant: État du grand-duché de Luxembourg
   
      Defendants: Hans Ulrich Lakebrink and Katrin Peters-Lakebrink
   Question referred
   Is Article 39 EC to be interpreted as meaning that it precludes national rules, such as those introduced in the Grand-Duchy of Luxembourg by Article 157ter of the Law on Income Tax, under which a Community national not resident in Luxembourg who receives income of Luxembourg origin from employment, which constitutes the major part of his taxable resources, cannot rely on his negative rental income relating to property situated in another Member State, in this case Germany, which he does not himself occupy, for the purposes of the determination of the tax rate applicable to his Luxembourg income?