Judgment of the Court (Grand Chamber) of 21 February 2006.
Hans-Jürgen Ritter-Coulais and Monique Ritter-Coulais v Finanzamt Germersheim.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Tax legislation - Income tax - Article 48 EEC (subsequently Article 48 EC, now, after amendment, Article 39 EC) - National rules restricting recognition of rental income losses from immovable property situated in another Member State.
Case C-152/03.
Reports of Cases
2006 I-01711
Links to the texts
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Opinion
ECLI:EU:C:2005:122 |
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Judgment
ECLI:EU:C:2006:123 |
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