CELEX: 62011CN0168
Language: en
Date: 2011-04-06 00:00:00
Title: Case C-168/11: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 6 April 2011 — Dr Manfred Beker and Christa Beker v Finanzamt Heilbronn

16.7.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 211/10
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 6 April 2011 — Dr Manfred Beker and Christa Beker v Finanzamt Heilbronn
   (Case C-168/11)
   2011/C 211/18
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicants: Dr Manfred Beker and Christa Beker
   
      Defendant: Finanzamt Heilbronn
   
      Question referred
   
   Does Article 56 EC preclude a rule in a Member State by which — in accordance with treaties concluded in order to avoid double taxation — in the case of taxpayers with unlimited tax liability whose foreign revenue is liable to tax corresponding to national (German) income tax in the State in which the revenue originates, the foreign tax is offset against national (German) income tax levied on revenue from that State in such a way that the national (German) income tax resulting from assessment of the revenue to be taxed — including foreign revenue — is apportioned in the proportion that that foreign revenue bears to total revenue — and hence without taking into account special expenditure or extraordinary costs as costs relating to personal life style and personal and family circumstances?