Reports of Cases

2007 I-06957

Subject-matter

Failure of a Member State to fulfil obligations – Infringement of Articles 18, 39, 43 and 49 EC – National income tax legislation which excludes without exception the possibility to deduct tax in respect of school fees of children who are receiving education abroad

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Amsterdam), Article 18 : paragraphs 1, 32, 33, 35, 36, 126, 134, 139
• EC Treaty (Amsterdam), Article 18 -P1 : paragraphs 34, 132, 137
• EC Treaty (Amsterdam), Article 39 : paragraphs 1, 35 - 37, 113, 117, 121, 139
• EC Treaty (Amsterdam), Article 43 : paragraphs 1, 35 - 37, 113, 117, 121, 139
• EC Treaty (Amsterdam), Article 46 : paragraph 95
• EC Treaty (Amsterdam), Article 49 : paragraphs 1, 33, 34, 37, 73, 74, 76, 81, 88, 89, 100, 137, 139
• EC Treaty (Amsterdam), Article 50 : paragraphs 68 - 70, 88, 89
• EC Treaty (Amsterdam), Article 50 -L1 : paragraphs 66, 73
• EC Treaty (Amsterdam), Article 50 -L3 : paragraph 65
• EC Treaty (Amsterdam), Article 55 : paragraph 95
• EC Treaty (Amsterdam), Article 149 -P1 : paragraph 86
• EC Treaty (Amsterdam), Article 150 -P1 : paragraph 86
• Court of Justice - Judgment C -286/82 : paragraph 65
• Court of Justice - Judgment C -352/85 : paragraph 70
• Court of Justice - Judgment C -263/86 : paragraphs 67, 68
• Court of Justice - Judgment C -109/92 : paragraphs 68, 69
• Court of Justice - Judgment C -51/96 : paragraph 70
• Court of Justice - Judgment C -118/96 : paragraph 81
• Court of Justice - Judgment C -224/98 : paragraphs 125 - 128, 133
• Court of Justice - Judgment C -157/99 : paragraphs 67, 70, 81
• Court of Justice - Judgment C -184/99 : paragraphs 125, 126
• Court of Justice - Judgment C -136/00 : paragraphs 67, 81, 85
• Court of Justice - Judgment C -355/00 : paragraph 67
• Court of Justice - Judgment C -92/01 : paragraphs 32, 33
• Court of Justice - Judgment C -422/01 : paragraphs 67, 70
• Court of Justice - Judgment C -148/02 : paragraphs 125, 126
• Court of Justice - Judgment C -200/02 : paragraph 129
• Court of Justice - Judgment C -224/02 : paragraphs 125 - 128
• Court of Justice - Judgment C -334/02 : paragraph 81
• Court of Justice - Judgment C -464/02 : paragraph 114
• Court of Justice - Judgment C -209/03 : paragraphs 97, 134, 135
• Court of Justice - Judgment C -372/04 : paragraphs 74, 81, 86
• Court of Justice - Judgment C -374/04 : paragraph 85
• Court of Justice - Judgment C -406/04 : paragraphs 132, 133
• Court of Justice - Judgment C -524/04 : paragraph 85
• Court of Justice - Judgment C -76/05 : paragraph 7
• Court of Justice - Judgment C -192/05 : paragraphs 132, 133
• Court of Justice - Judgment C -208/05 : paragraph 32
• Court of Justice - Judgment C -345/05 : paragraph 35
• Court of Justice - Judgment C -444/05 : paragraph 81
• Court of Justice - Judgment C -104/06 : paragraphs 35, 115

Operative part

• Reference : EC Treaty (Amsterdam), Article 18
• Reference : EC Treaty (Amsterdam), Article 39
• Reference : EC Treaty (Amsterdam), Article 43
• Reference : EC Treaty (Amsterdam), Article 49

Opinion

• EC Treaty (Amsterdam), Article 3 -P1LC : point 3
  
• EC Treaty (Amsterdam), Article 12 : points 20, 22, 26, 91, 95
  
• EC Treaty (Amsterdam), Article 12 -P1 : points 26, 27, 88, 89, 91 - 93
  
• EC Treaty (Amsterdam), Article 18 : points 6, 16, 20, 22, 24, 26, 68, 91, 95, 98
  
• EC Treaty (Amsterdam), Article 18 -P1 : points 26, 27, 88 - 93
  
• EC Treaty (Amsterdam), Article 39 : points 6, 16, 20, 23 - 25, 68, 82, 83, 87, 90, 91, 98
  
• EC Treaty (Amsterdam), Article 43 : points 6, 16, 20, 23 - 25, 68, 82, 83, 87, 90, 91, 98
  
• EC Treaty (Amsterdam), Article 46 : point 60
  
• EC Treaty (Amsterdam), Article 48 : point 16
  
• EC Treaty (Amsterdam), Article 49 : points 6, 16, 17, 24, 27 - 29, 35, 37, 40, 49, 51, 58, 64, 68, 78, 81, 88, 91, 93, 97, 98
  
• EC Treaty (Amsterdam), Article 50 : points 34, 47, 51
  
• EC Treaty (Amsterdam), Article 50 -L1 : points 31, 37
  
• EC Treaty (Amsterdam), Article 50 -L3 : point 30
  
• EC Treaty (Amsterdam), Article 52 : point 16
  
• EC Treaty (Amsterdam), Article 55 : point 60
  
• EC Treaty (Amsterdam), Article 59 : point 16
  
• EC Treaty (Amsterdam), Article 149 -P1 : point 2
  
• EC Treaty (Amsterdam), Article 149 -P2 : points 63, 94
  
• EC Treaty (Amsterdam), Article 226 : point 50
  
• EC Treaty (Amsterdam), Article 234 : point 50
  
• Court of Justice - Judgment C -45/75 : point 57
  
• Court of Justice - Judgment C -286/82 : point 30
  
• Court of Justice - Opinion C -293/83 : points 51, 54, 91
  
• Court of Justice - Judgment C -352/85 : point 51
  
• Court of Justice - Judgment C -24/86 : point 91
  
• Court of Justice - Opinion C -263/86 : points 54, 55
  
• Court of Justice - Judgment C -263/86 : points 17, 21, 33, 51
  
• Court of Justice - Judgment C -292/86 : point 29
  
• Court of Justice - Judgment C -186/87 : point 30
  
• Court of Justice - Judgment C -152/89 : point 57
  
• Court of Justice - Judgment C -204/90 : point 2
  
• Court of Justice - Judgment C -159/91 : point 39
  
• Court of Justice - Opinion C -19/92 : points 33, 51
  
• Court of Justice - Judgment C -19/92 : point 30
  
• Court of Justice - Judgment C -109/92 : points 17, 21, 34, 51
  
• Court of Justice - Judgment C -384/93 : point 30
  
• Court of Justice - Judgment C -51/96 : point 51
  
• Court of Justice - Judgment C -85/96 : point 91
  
• Court of Justice - Judgment C -118/96 : point 3
  
• Court of Justice - Judgment C -213/96 : point 57
  
• Court of Justice - Judgment C -274/96 : point 91
  
• Court of Justice - Judgment C -224/97 : point 30
  
• Court of Justice - Judgment C -35/98 : point 60
  
• Court of Justice - Judgment C -224/98 : point 26
  
• Court of Justice - Judgment C -157/99 : point 51
  
• Court of Justice - Judgment C -184/99 : points 91, 93
  
• Court of Justice - Judgment C -413/99 : point 91
  
• Court of Justice - Judgment C -136/00 : point 3
  
• Court of Justice - Judgment C -436/00 : point 60
  
• Court of Justice - Judgment C -264/01 : point 39
  
• Court of Justice - Judgment C -148/02 : point 91
  
• Court of Justice - Judgment C -315/02 : point 3
  
• Court of Justice - Judgment C -319/02 : point 3
  
• Court of Justice - Judgment C -147/03 : point 3
  
• Court of Justice - Judgment C -209/03 : points 19, 59, 91
  
• Court of Justice - Opinion C -446/03 : point 5
  
• Court of Justice - Judgment C -372/04 : point 37
  
• Court of Justice - Judgment C -386/04 : point 46
  
• Court of Justice - Judgment C -318/05 : point 98
  

Dates

Date of the lodging of the application initiating proceedings

• 17/08/2005

Date of the Opinion

• 21/09/2006

Date of the hearing

Information not available

Date of delivery

11/09/2007

References

Publication in the Official Journal

Application: OJ C 257 from 15.10.2005, p.4

Judgment: OJ C 269 from 10.11.2007, p.8

Name of the parties

Commission v Germany

Notes on Academic Writings

1. Manfredonia, Benedetta: Scuole private e libera prestazione di servizi, Giurisprudenza italiana 2007 p.2138-2140
2. Ochs, Ferdinand: Deutsche Vorschriften über Abzug von Schulgeldzahlungen sind europarechtswidrig, European Law Reporter 2007 p.423-428
3. Kauff-Gazin, Fabienne: Entrave à la libre prestation de services passive, Europe 2007 Novembre Comm. nº 296 p.19-21
4. Van Eijken, H.: Onderwijsdiensten: een burgerrecht, maar wie betaalt de rekening? Een bespreking van de zaak Schwarz: belemmeringen van het vrije verkeer op onderwijs (artikel 49 en 18 EG-Verdrag), Nederlands tijdschrift voor Europees recht 2008 p.1-7
5. Piciocchi, Pietro: Un nuovo approccio al problema del sostegno pubblico della scuola, anche privata, nella giurisprudenza della Corte di giustizia, Diritto pubblico comparato ed europeo 2008 p.441-450
6. Adobati, Enrica: È illegittimo il diritto alla deduzione se limitato alle rette scolastiche versate a istituti privati nazionali, Diritto comunitario e degli scambi internazionali 2008 p.92-94
7. Nic Shuibhne, Niamh: Common Market Law Review 2008 p.771-786
8. Alonso Murillo, Felipe: ¿Puede impedirse la deducción en el IRPF de los gastos de escolaridad de los hijos porque asistan a un colegio situado en otro Estado miembro? (Sentencias Comisión vs. R.F. Alemana y Schwarz - Gootjes-Schwarz, de 11 de septiembre de 2007), Noticias de la Unión Europea 2009 nº 297 p.83-97

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

• Citizenship of the Union
  
• - Right of entry and residence
  
• Freedom of movement for workers
  
• Freedom of establishment
  
• Freedom to provide services
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Action for a declaration of failure to fulfil obligations : application granted
  
• Action for a declaration of failure to fulfil obligations : dismissal on substantive grounds
  

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

Rosas

Advocate General

Stix-Hackl

Language(s) of the Case

• German
  

Language(s) of the Opinion

• German