CELEX: C2007/211/12
Language: en
Date: 2007-09-08 00:00:00
Title: Case C-182/06: Judgment of the Court (First Chamber) of 18 July 2007 (reference for a preliminary ruling from the Cour administrative, Luxembourg) — État du Grand-Duché de Luxembourg v Hans Ulrich Lakebrink, Katrin Peters-Lakebrink (Article 39 EC — Income tax payable by non residents — Calculation of tax rate — Properties in another Member State — Negative rental income not taken into account)

8.9.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 211/7
            
         Judgment of the Court (First Chamber) of 18 July 2007 (reference for a preliminary ruling from the Cour administrative, Luxembourg) — État du Grand-Duché de Luxembourg v Hans Ulrich Lakebrink, Katrin Peters-Lakebrink
   (Case C-182/06) (1)
   
   (Article 39 EC - Income tax payable by non residents - Calculation of tax rate - Properties in another Member State - Negative rental income not taken into account)
   (2007/C 211/12)
   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, Katrin Peters-Lakebrink
   Re:
   Reference for a preliminary ruling — Cour administrative (Luxembourg) — Interpretation of Article 39 of the EC Treaty — National income tax arrangements in respect of non-resident Community nationals — Refusal to take account of negative rental income relating to property situated in another Member State for calculation of the tax rate
   Operative part of the judgment
   Article 39 EC is to be interpreted as precluding national legislation which does not entitle a Community national who is not resident in the Member State in which he receives income that constitutes the major part of his taxable income to request, for the purposes of determination of the tax rate applicable to the income so received, that negative rental income relating to property situated in another Member State which he does not himself occupy be taken into account, whilst a resident of the first State can request that such negative rental income be taken into account.
   
      (1)  OJ C 143, 17.6.2006.