CELEX: C2005/271/08
Language: en
Date: 2005-10-29 00:00:00
Title: Judgment of the Court (Grand Chamber) of 5 July 2005 in Case C-376/03: Reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (Tax legislation — Wealth tax — Entitlement to an allowance — Separate treatment of residents and non-residents — Double taxation convention)

29.10.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 271/4
            
         
      JUDGMENT OF THE COURT
   
   (Grand Chamber)
   of 5 July 2005
   in Case C-376/03: Reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (1)
   
   (Tax legislation - Wealth tax - Entitlement to an allowance - Separate treatment of residents and non-residents - Double taxation convention)
   (2005/C 271/08)
   Language of the case: Dutch
   In Case C-376/03: reference for a preliminary ruling under Article 234 EC from the Gerechtshof te 's-Hertogenbosch (Netherlands), made by decision of 24 July 2003, received at the Court on 8 September 2003, in the proceedings between D. and Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen — the Court (Grand Chamber) composed of V. Skouris, President, P. Jann, C.W.A. Timmermans, A. Rosas and A. Borg Barthet, Presidents of Chambers, J.-P. Puissochet, R. Schintgen, N. Colneric, S. von Bahr (Rapporteur), M. Ilešič, J. Malenovský, J. Klučka and U. Lõhmus, Judges; D. Ruiz-Jarabo Colomer, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, gave a judgment on 5 July 2005, the operative part of which is as follows:
   
               1.
            
            
               Articles 56 EC and 58 EC do not preclude legislation under which a Member State denies non-resident taxpayers who hold the major part of their wealth in the State where they are resident entitlement to the allowances which it grants to resident taxpayers.
            
         
               2.
            
            
               Articles 56 EC and 58 EC do not preclude a rule laid down by a bilateral convention for the avoidance of double taxation such as the rule at issue in the main proceedings from not being extended, in a situation and in circumstances such as those in the main proceedings, to residents of a Member State which is not party to that convention.
            
         
      (1)  OJ C 289 of 29.11.2003.