CELEX: C2007/056/35
Language: en
Date: 2007-03-10 00:00:00
Title: Case C-527/06: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 27 December 2006 — R.H.H. Renneberg v Staatssecretaris van Financiën

10.3.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 56/20
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 27 December 2006 — R.H.H. Renneberg v Staatssecretaris van Financiën
   (Case C-527/06)
   (2007/C 56/35)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Appellant: R.H.H. Renneberg
   
      Respondent: Staatssecretaris van Financiën
   Question referred
   Must Articles 39 EC and 56 EC be interpreted as precluding, either individually or jointly, a situation in which a taxpayer who, in his country of residence, has (on balance) negative income from a dwelling owned and occupied by him and obtains all of his positive income, specifically work-related income, in a Member State other than that in which he resides is not permitted by that other Member State (the State of employment) to deduct the negative income from his taxed work-related income, even though the State of employment does allow its own residents to make such a deduction?