Reports of Cases

2005 I-06421

Subject-matter

Reference for a preliminary ruling - Bundesfinanzhof ─ Interpretation of Articles 12 and 18(1) EC with regard to national income tax legislation ─ Deductibility from taxable income of maintenance payments to an ex-spouse liable to tax on those sums ─ Deduction not permitted where the ex-spouse resides in a Member State which does not consider the allowance received to be taxable income

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Amsterdam), Article 12 : paragraphs 1, 11, 17, 26, 34, 36
• EC Treaty (Amsterdam), Article 12 -L1 : paragraphs 12, 14, 47
• EC Treaty (Amsterdam), Article 17 : paragraph 20
• EC Treaty (Amsterdam), Article 17 -P1 : paragraph 16
• EC Treaty (Amsterdam), Article 17 -P2 : paragraph 17
• EC Treaty (Amsterdam), Article 18 : paragraphs 1, 18, 23, 24, 26
• EC Treaty (Amsterdam), Article 18 -P1 : paragraphs 11, 40, 43, 47
• Court of Justice - Judgment C -279/93 : paragraph 19
• Court of Justice - Judgment C -354/95 : paragraph 28
• Court of Justice - Judgment C -64/96 : paragraph 20
• Court of Justice - Judgment C -85/96 : paragraph 17
• Court of Justice - Judgment C -184/99 : paragraph 15
• Court of Justice - Judgment C -137/00 : paragraph 34
• Court of Justice - Judgment C -385/00 : paragraph 19
• Court of Justice - Judgment C -148/02 : paragraphs 15, 20
• Court of Justice - Judgment C -200/02 : paragraph 22
• Court of Justice - Judgment C -365/02 : paragraph 45
• Court of Justice - Judgment C -209/03 : paragraphs 15, 18

Operative part

• Interprets : EC Treaty (Amsterdam), Article 12 -L1
• Interprets : EC Treaty (Amsterdam), Article 18 -P1

Opinion

• EC Treaty (Amsterdam), Article 12 : points 1, 2, 7, 9 - 11, 21, 22, 28, 35
  
• EC Treaty (Amsterdam), Article 17 : point 3
  
• EC Treaty (Amsterdam), Article 18 : point 9
  
• EC Treaty (Amsterdam), Article 18 -P1 : points 1, 4, 7, 14, 17, 36, 39, 40
  
• EC Treaty (Amsterdam), Article 56 : points 18, 21
  
• EC Treaty (Amsterdam), Article 58 -P1LA : point 18
  
• EC Treaty (Amsterdam), Article 58 -P3 : point 18
  
• Court of Justice - Judgment C -112/91 : points 13, 16
  
• Court of Justice - Judgment C -279/93 : point 20
  
• Court of Justice - Judgment C -307/97 : point 12
  
• Court of Justice - Judgment C -365/02 : point 33
  

Dates

Date of the lodging of the application initiating proceedings

• 29/09/2003

Date of the Opinion

• 27/01/2005

Date of the hearing

Information not available

Date of delivery

12/07/2005

References

Publication in the Official Journal

Application: OJ C 304 from 13.12.2003, p.11

Judgment: OJ C 217 from 03.09.2005, p.12

Name of the parties

Schempp

Notes on Academic Writings

1. Lang, Michael: Das EuGH-Urteil in der Rechtssache Schempp - Wächst der steuerpolitische Spielraum der Mitgliedstaaten?, Steuer & Wirtschaft International 2005 p.411-416
2. Meussen, G.T.K.: Beslissingen in belastingzaken 2005 nº 342
3. Pomahač, Richard: Evropský soudní dvůr: Nevýhodné daňové důsledky svobody pohybu a pobytu, Právní rozhledy : casopis pro vsechna právní odvetví 2005 p.727-728
4. Kanzler, H.-J.: EuGH: Abzugsverbot für Unterhaltszahlungen ins Ausland nicht gemeinschaftswidrig, Finanz-Rundschau Ertragsteuerrecht 2005 p.902
5. Panayi, Christiana HJI: The Schempp Case: EU Citizenship, Rights and Taxes - A New Leaf in ECJ Jurisprudence or Just a Fig Leaf?, European Taxation 2005 Vol. 45 nº 11 p.482-487
6. Kauff-Gazin, Fabienne: Droits du citoyen et fiscalité directe, Europe 2005 Octobre nº 319 p.13
7. Cloer, Adrian: Diskriminierungsverbot und Freizügigkeit: Der Steuerabzug für Unterhaltsleistungen an den in einem anderen Mitgliedstaat ansässigen geschiedenen Ehegatten darf in Deutschland vom Nachweis abhängig gemacht werden, dass die Leistungen beim Empfänger steuerlich erfasst werden, Europäisches Wirtschafts- & Steuerrecht - EWS 2005 p.366-368
8. Lutostañska, Dorota: Direct Taxation Under Scrutiny, Legal Issues of Economic Integration 2006 p.335-345
9. Banu, Mihai: Cetățenia Uniunii. Art. 12 CE și 18 CE. Impozitul pe venit. Deductibilitatea din venitul impozitabil a unei pensii de întreținere plătită de către un contribuabil rezident în Germania fostei soții rezidente în Austria. Dovada impunerii pensiei de întreținere în acest stat membru, Revista românã de drept comunitar 2006 nº 02 p.93-97

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Bundesfinanzhof - Germany

Subject-matter

• Principles, objectives and tasks of the Treaties
  
• Citizenship of the Union
  
• non-discrimination
  
• - Non-discrimination on grounds of nationality
  

Provisions of national law referred to

Einkommensteuergesetz (EStG), Paragraphen 1a Abs. 1 No. 1, 10 Abs. 1 No. 1, und 22 No. 1a

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

Ó Caoimh

Advocate General

Geelhoed

Language(s) of the Case

• German
  

Language(s) of the Opinion

• English