Judgment of the Court (Grand Chamber) of 27 January 2009.

Hein Persche v Finanzamt Lüdenscheid.

Reference for a preliminary ruling: Bundesfinanzhof - Germany.

Free movement of capital - Income tax - Deduction of gifts to bodies recognised as charitable - Deduction restricted to gifts to national bodies - Gifts in kind - Directive 77/799/EEC - Mutual assistance by the competent authorities of the Member States in the field of direct taxation.

Case C-318/07.


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
21/03/2009 Persche
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Judgment (Summary)
ECLI:EU:C:2009:33
27/01/2009 Persche
Judgment
ECLI:EU:C:2009:33
27/01/2009 Persche
EUR-Lex text EUR-Lex bilingual text
Opinion
ECLI:EU:C:2008:561
14/10/2008 Persche
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
20/10/2007 Persche
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

2009 I-00359

Subject-matter

Reference for a preliminary ruling – Bundesfinanzhof – Interpretation of the third paragraph of Article 5 EC, Article 56 EC and Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation (OJ 1977 L 336, p. 15) – National legislation under which grant of the tax advantage for gifts to bodies pursuing objectives of public interest is conditional upon the donee being established in national territory – Applicability of the rules of the EC Treaty on the free movement of capital to gifts in kind, in the form of everyday goods, made by a national of a Member State to bodies pursuing objectives of public interest and having their seat in another Member State

Systematic classification scheme

1.
B European Community (EEC/EC)
  B-05 Free movement of capital and freedom of payments
B European Community (EEC/EC)
  B-05 Free movement of capital and freedom of payments


Citations of case-law or legislation

References in grounds of judgment

  • EC Treaty (Amsterdam), Article 5 -L3 : paragraph 19
  • EC Treaty (Amsterdam), Article 56 : paragraphs 1, 19, 26
  • EC Treaty (Amsterdam), Article 56 -P1 : paragraphs 23 - 72
  • EC Treaty (Amsterdam), Article 57 : paragraphs 1, 26
  • EC Treaty (Amsterdam), Article 58 : paragraphs 1, 22, 26, 46
  • EC Treaty (Amsterdam), Article 58 -P1LA : paragraphs 40 - 50
  • Directive 77/799 : paragraphs 19, 31, 61 - 65, 68
  • Directive 77/799 -A01P1 : paragraphs 3, 62
  • Directive 77/799 -A02P1 : paragraphs 4, 62, 65
  • Directive 77/799 -A08 : paragraph 69
  • Directive 88/361 -N1 : paragraphs 24, 26
  • Court of Justice - Judgment C -204/90 : paragraph 69
  • Court of Justice - Judgment C -254/97 : paragraph 53
  • Court of Justice - Judgment C -136/00 : paragraphs 46, 54
  • Court of Justice - Judgment C -422/01 : paragraph 54
  • Court of Justice - Judgment C -319/02 : paragraph 46
  • Court of Justice - Judgment C -513/03 : paragraphs 24, 26
  • Court of Justice - Judgment C -39/04 : paragraph 53
  • Court of Justice - Judgment C -386/04 : paragraphs 24, 41, 44, 46, 48, 49, 55, 56, 61
  • Court of Justice - Judgment C -76/05 : paragraphs 46, 49
  • Court of Justice - Judgment C -101/05 : paragraphs 52, 69, 70
  • Court of Justice - Judgment C -157/05 : paragraph 28
  • Court of Justice - Judgment C -184/05 : paragraphs 61 - 63, 65
  • Court of Justice - Judgment C -451/05 : paragraph 69
  • Court of Justice - Judgment C -11/07 : paragraphs 24, 26, 27

Operative part

Opinion

  • EC Treaty (Amsterdam), Article 5 -L3 : point 23
  • EC Treaty (Amsterdam), Article 56 : points 1, 23, 25, 29 - 113
  • EC Treaty (Amsterdam), Article 56 -P1 : point 3
  • EC Treaty (Amsterdam), Article 58 : points 1, 102, 113
  • EC Treaty (Amsterdam), Article 58 -P1 : point 4
  • EC Treaty (Amsterdam), Article 58 -P1LA : points 52 - 76
  • EC Treaty (Amsterdam), Article 58 -P3 : points 5, 53, 54
  • Directive 77/799 : points 23, 81, 103, 105 - 113
  • Directive 77/799 -A01P1 : points 6, 96, 97
  • Directive 77/799 -A02 : point 7
  • Directive 77/799 -A02P1 : point 96
  • Directive 77/799 -A08 : points 8, 98
  • Directive 88/361 : point 31
  • Directive 88/361 -N1 : points 32 - 39
  • Court of Justice - Judgment C -7/78 : point 40
  • Court of Justice - Judgment C -286/82 : points 29, 30
  • Court of Justice - Judgment C -267/86 : point 40
  • Court of Justice - Judgment C -308/86 : points 29, 30
  • Court of Justice - Judgment C -358/93 : point 40
  • Court of Justice - Judgment C -484/93 : point 45
  • Court of Justice - Judgment C -250/95 : point 77
  • Court of Justice - Judgment C -222/97 : points 32, 45
  • Court of Justice - Judgment C -439/97 : point 45
  • Court of Justice - Judgment C -35/98 : point 43
  • Court of Justice - Judgment C -478/98 : point 45
  • Court of Justice - Judgment C -515/99 : point 32
  • Court of Justice - Judgment C -364/01 : point 36
  • Court of Justice - Judgment C -315/02 : point 77
  • Court of Justice - Judgment C -319/02 : points 43, 53, 54
  • Court of Justice - Judgment C -513/03 : points 32, 36, 45
  • Court of Justice - Judgment C -39/04 : point 86
  • Court of Justice - Judgment C -386/04 : points 32, 35, 43, 44, 53, 54, 60, 61, 63 - 65, 67, 68, 71, 74, 77, 79, 80, 82, 96, 100, 106
  • Court of Justice - Judgment C -101/05 : points 44, 77, 78, 99
  • Court of Justice - Judgment C -184/05 : points 97, 105
  • Court of Justice - Judgment C -217/05 : point 67
  • Court of Justice - Judgment C -370/05 : point 45
  • Court of Justice - Judgment C -55/06 : point 107
  • Court of Justice - Judgment C -194/06 : point 32
  • Court of Justice - Judgment C -256/06 : point 36
  • Court of Justice - Judgment C -443/06 : points 43, 54
  • Court of Justice - Judgment C -43/07 : points 32, 36


Dates

Date of the lodging of the application initiating proceedings

  • 11/07/2007

Date of the Opinion

  • 14/10/2008

Date of the hearing

Information not available

Date of delivery

27/01/2009


References

Publication in the Official Journal

Application: OJ C 247 from 20.10.2007, p.3

Judgment: OJ C 69 from 21.03.2009, p.8

Name of the parties

Persche

Notes on Academic Writings

  1. Fritsche, Patrick: Steuerbegünstigter Abzug von Zuwendungen an gemeinnützige Einrichtungen im EU-Ausland, European Law Reporter 2009 p.63-66 (DE)
  2. Putz, Alexander: Steuerliche Abzugsfähigkeit von Spenden an ausländische Empfänger, Neue juristische Wochenschrift 2009 p.828 (DE)
  3. Hüttemann, Rainer ; Helios, Marcus: Zum grenzüberschreitenden Spendenabzug in Europa nach dem EuGH-Urteil vom 27.1.2009, Persche, Der Betrieb 2009 p.701-707 (DE)
  4. Zapf, Hervé ; Du Pasquier, James: Charité bien ordonnée commence par soi-même, un principe reconnu par le droit communautaire? (A propos de CJCE, 27 janvier 2009), Petites affiches. La Loi / Le Quotidien juridique 2009 nº 55 p.3-6 (FR)
  5. Cavaillé, Géraldine ; Voillemot, Dominique: Gazette du Palais 2009 nº 86-87 I Jur. p.34-36 (FR)
  6. Rigaux, Anne: Déductibilité fiscale des dons en nature effectués dans un autre Etat membre, Europe 2009 Mars Comm. nº 122 p.12-13 (FR)
  7. Fischer, Peter: Das EuGH-Urteil Persche zu Auslandsspenden - die Entstaatlichung des Steuerstaates geht weiter, Finanz-Rundschau Ertragsteuerrecht 2009 p.249-257 (DE)
  8. Perrotin, Frédérique: Vers l'Euro-donateur, Petites affiches. La Loi / Le Quotidien juridique 2009 nº 70 p.3-5 (FR)
  9. Guichard, Michel ; Grau, Romain: Les dons aux organismes d'intérêt général relèvent de la liberté de circulation des capitaux, Revue de droit fiscal 2009 Comm. 337 p.30-31 (FR)
  10. Mok, M.R.: Nederlandse jurisprudentie ; Uitspraken in burgerlijke en strafzaken 2009 nº 265 (NL)
  11. Runte, Julia: Sonderausgabenabzug für Auslandsspenden, Recht der internationalen Wirtschaft 2009 p.461-468 (DE)
  12. Cortés Martín, José Manuel: Jurisprudencia del TJCE, Enero-Abril 2009, Revista de Derecho Comunitario Europeo 2009 p.665-726 (ES)
  13. Costaş, Cosmin Flavius: Jurisprudenţa fiscalǎ a Curții de Justiție Europene, Curierul fiscal 2009 nº 2 p.47-50 (RO)
  14. Geibel, Stefan: Freier Spendenverkehr durch steuerliche Abzugsfähigkeit von Zuwendungen an gemeinnützige Einrichtungen mit Sitz in einem anderen Mitgliedstaat - Anmerkung zu EuGH, Urt. vom 27.1.2009 - C-318/07 (Hein Persche / Finanzamt Lüdenscheid), Zeitschrift für Gemeinschaftsprivatrecht 2010 p.61-65 (DE)
  15. Versteegh, C.R.M.: De Persche zaak, Weekblad voor privaatrecht, notariaat en registratie 2010 p.295-306 (NL)
  16. Ruiz Hidalgo, Carmen ; Barreiro Carril, María Cruz: La deducibilidad en el Impuesto sobre la Renta de las donaciones realizadas en Estados miembros distintos del de residencia. Comentario a la STJCE de 27 de enero de 2009 (As. C-318/07), Noticias de la Unión Europea 2010 nº 306 p.141-149 (ES)
  17. Lazdiņš, Jānis ; Ketners, Kārlis: Tiesu nolēmumu ietekme uz Latvijas nodokļu tiesību dinamiku, Juridiskā zinātne : Latvijas Universitātes žurnāls 2012 no. 3 p.21-40 (LV)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Bundesfinanzhof - Germany

Subject-matter

  • Free movement of capital
  • Approximation of laws

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

Lenaerts

Advocate General

Mengozzi

Language(s) of the Case

  • German

Language(s) of the Opinion

  • French