CELEX: C2005/217/22
Language: en
Date: 2005-09-03 00:00:00
Title: Judgment of the Court (Grand Chamber) of 12 July 2005 in Case C-403/03: Reference for a preliminary ruling from the Bundesfinanzhof in Egon Schempp v Finanzamt München V (Citizenship of the Union — Articles 12 EC and 18 EC — Income tax — Deductibility from taxable income of maintenance paid by a taxpayer resident in Germany to his former spouse resident in Austria — Proof of taxation of the maintenance payments in that Member State)

3.9.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 217/12
            
         
      JUDGMENT OF THE COURT
   
   (Grand Chamber)
   of 12 July 2005
   in Case C-403/03: Reference for a preliminary ruling from the Bundesfinanzhof in Egon Schempp v Finanzamt München V (1)
   
   (Citizenship of the Union - Articles 12 EC and 18 EC - Income tax - Deductibility from taxable income of maintenance paid by a taxpayer resident in Germany to his former spouse resident in Austria - Proof of taxation of the maintenance payments in that Member State)
   (2005/C 217/22)
   Language of the case: German
   In Case C-403/03: reference for a preliminary ruling under Article 234 EC from the Bundesfinanzhof (Germany), made by decision of 22 July 2003, received at the Court on 29 September 2003, in the proceedings between Egon Schempp and Finanzamt München V — the Court (Grand Chamber), composed of V. Skouris, President, P. Jann, C.W.A. Timmermans and A. Rosas, Presidents of Chambers, C. Gulmann, J.-P. Puissochet, A. La Pergola, R. Schintgen, N. Colneric, J. Klučka, U. Lõhmus, E. Levits and A. Ó Caoimh (Rapporteur), Judges; L.A. Geelhoed, Advocate General; R. Grass, Registrar, gave a judgment on 12 July 2005, in which it ruled:
   The first paragraph of Article 12 EC and Article 18(1) EC must be interpreted as not precluding a taxpayer resident in Germany from being unable, under national legislation such as that at issue in the main proceedings, to deduct from his taxable income in that Member State the maintenance paid to his former spouse resident in another Member State in which the maintenance is not taxable, where he would be entitled to do so if his former spouse were resident in Germany.
   
      (1)  OJ C 304 of 13.12.2003.