CELEX: 62009CN0450
Language: en
Date: 2009-11-19 00:00:00
Title: Case C-450/09: Reference for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany) lodged on 19 November 2009 — Ulrich Schröder v Finanzamt Hameln

13.2.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 37/3
            
         Reference for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany) lodged on 19 November 2009 — Ulrich Schröder v Finanzamt Hameln
   (Case C-450/09)
   2010/C 37/04
   Language of the case: German
   
      Referring court
   
   Niedersächsisches Finanzgericht
   
      Parties to the main proceedings
   
   
      Applicant: Ulrich Schröder
   
      Defendant: Finanzamt Hameln
   
      Question referred
   
   The following question is referred, pursuant to Article 234(3) EC, for a preliminary ruling:
   Is a situation where a relative with domestically limited tax liability, unlike a person with unlimited tax liability, may not deduct from his total income, as special expenditure, annuities paid in connection with income from letting or leasing, contrary to Articles 56 and 12 EC?