Judgment of the Court (First Chamber) of 25 January 2007.
Finanzamt Dinslaken v Gerold Meindl.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Freedom of establishment - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Self-employed person - Income tax - Spouses who live apart on a non-permanent basis - Refusal of joint assessment - Spouses residing separately - Wage compensation benefits for the non-resident spouse - Income not subject to tax in the spouse's Member State of residence.
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