Reports of Cases

2006 I-01711

Subject-matter

Interpretation of Articles 43 and 56 EC ─ National rules for taxation of income of natural persons which restrict the deductibility of losses from the letting of immovable property or the application of the negative tax progression clause solely to losses relating to property situated on the national territory.y

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EEC Treaty (Rome), Article 48 : paragraphs 30 - 32, 38, 41
• EEC Treaty (Rome), Article 67 -P1 : paragraph 24
• EC Treaty (Maastricht), Article 52 : paragraph 1
• EC Treaty (Maastricht), Article 73B : paragraphs 1, 23
• EC Treaty (Amsterdam), Article 43 : paragraph 10
• EC Treaty (Amsterdam), Article 56 : paragraphs 10, 22
• EC Treaty (Amsterdam), Article 234 : paragraph 13
• Directive 60/921 : paragraph 25
• Directive 60/921 -A01P1 : paragraph 26
• Directive 86/566 : paragraph 25
• Directive 88/361 : paragraph 23
• Court of Justice - Judgment C -203/80 : paragraph 24
• Court of Justice - Judgment C -244/80 : paragraph 15
• Court of Justice - Judgment C -241/89 : paragraph 29
• Court of Justice - Judgment C -343/90 : paragraphs 13 - 15
• Court of Justice - Judgment C -370/90 : paragraph 33
• Court of Justice - Judgment C -315/92 : paragraph 29
• Court of Justice - Judgment C -484/93 : paragraph 24
• Court of Justice - Judgment C -370/95 : paragraph 33
• Court of Justice - Judgment C -87/97 : paragraph 29
• Court of Justice - Judgment C -190/98 : paragraph 33
• Court of Justice - Judgment C -302/98 : paragraph 33
• Court of Justice - Judgment C -390/99 : paragraphs 14, 15
• Court of Justice - Judgment C -112/00 : paragraphs 13, 14
• Court of Justice - Judgment C -385/00 : paragraph 31
• Court of Justice - Judgment C -167/01 : paragraph 15
• Court of Justice - Judgment C -209/01 : paragraphs 31, 33
• Court of Justice - Judgment C -314/01 : paragraphs 13 - 15
• Court of Justice - Judgment C -387/01 : paragraph 29
• Court of Justice - Judgment C -9/02 : paragraph 19
• Court of Justice - Judgment C -227/03 : paragraph 31

Operative part

• Interprets : EEC Treaty (Rome), Article 48

Opinion

• EEC Treaty (Rome), Article 48 : points 32, 33, 50, 77, 78, 92, 107, 118
  
• EC Treaty (Maastricht), Article 8A : point 61
  
• EC Treaty (Maastricht), Article 52 : point 55
  
• EC Treaty (Amsterdam), Article 18 : points 62, 65
  
• EC Treaty (Amsterdam), Article 43 : points 23, 24, 26
  
• EC Treaty (Amsterdam), Article 56 : points 23, 24, 27, 30
  
• EC Treaty (Amsterdam), Article 234 : point 31
  
• Directive 88/361 : point 28
  
• Directive 90/364 : point 65
  
• Directive 2004/38 : point 65
  
• Court of Justice - Judgment C -152/73 : point 80
  
• Court of Justice - Judgment C -115/78 : points 45, 47
  
• Court of Justice - Judgment C -61/79 : point 64
  
• Court of Justice - Judgment C -286/82 : point 28
  
• Court of Justice - Judgment C -64/83 : point 64
  
• Court of Justice - Judgment C -175/88 : point 79
  
• Court of Justice - Judgment C -297/88 : point 75
  
• Court of Justice - Judgment C -241/89 : point 31
  
• Court of Justice - Judgment C -246/89 : point 79
  
• Court of Justice - Judgment C -41/90 : point 34
  
• Court of Justice - Judgment C -204/90 : point 112
  
• Court of Justice - Judgment C -300/90 : point 112
  
• Court of Justice - Judgment C -332/90 : point 34
  
• Court of Justice - Judgment C -370/90 : point 49
  
• Court of Justice - Opinion C -112/91 : point 56
  
• Court of Justice - Judgment C -27/91 : point 80
  
• Court of Justice - Judgment C -112/91 : points 51 - 55, 59, 60, 78
  
• Court of Justice - Judgment C -19/92 : point 45
  
• Court of Justice - Judgment C -315/92 : point 31
  
• Court of Justice - Judgment C -419/92 : point 44
  
• Court of Justice - Judgment C -279/93 : points 59, 78, 80, 81, 84, 98
  
• Court of Justice - Opinion C -321/94 : point 75
  
• Court of Justice - Judgment C -29/94 : point 34
  
• Court of Justice - Judgment C -80/94 : points 96, 98
  
• Court of Justice - Judgment C -107/94 : points 65, 80
  
• Court of Justice - Opinion C -28/95 : point 75
  
• Court of Justice - Judgment C -134/95 : points 34, 69
  
• Court of Justice - Judgment C -85/96 : point 32
  
• Court of Justice - Judgment C -336/96 : points 37 - 40, 105, 107, 108
  
• Court of Justice - Judgment C -87/97 : point 31
  
• Court of Justice - Judgment C -391/97 : point 94
  
• Court of Justice - Opinion C -448/98 : point 75
  
• Court of Justice - Judgment C -35/98 : point 117
  
• Court of Justice - Judgment C -281/98 : point 71
  
• Court of Justice - Judgment C -448/98 : points 70, 71, 73
  
• Court of Justice - Opinion C -306/99 : point 75
  
• Court of Justice - Judgment C -87/99 : point 80
  
• Court of Justice - Judgment C -515/99 : points 70, 74
  
• Court of Justice - Judgment C -385/00 : points 97, 98, 112
  
• Court of Justice - Judgment C -209/01 : points 57, 79
  
• Court of Justice - Judgment C -234/01 : point 98
  
• Court of Justice - Judgment C -300/01 : points 70 - 72
  
• Court of Justice - Judgment C -148/02 : point 66
  
• Court of Justice - Judgment C -365/02 : point 31
  
• Court of Justice - Judgment C -169/03 : points 82, 83
  

Dates

Date of the lodging of the application initiating proceedings

• 02/04/2003

Date of the Opinion

• 01/03/2005

Date of the hearing

Information not available

Date of delivery

21/02/2006

References

Publication in the Official Journal

Application: OJ C 158 from 05.07.2003, p.8

Judgment: OJ C 131 from 03.06.2006, p.2

Name of the parties

Ritter-Coulais

Notes on Academic Writings

1. Weber, D.M.: Op zoek naar de grensambtenaar uit het grensambtenarenarrest, Weekblad voor fiscaal recht 2004 p.259-260 (NL)
2. Van der Vegt, P.C. ; Douma, S.C.W.: Ritter-Coulais: de ontgrenzing van belastingjurisdicties gaat voort, Weekblad voor fiscaal recht 2005 p.717-726 (NL)
3. Ribbrock, Martin: Arbeitnehmerfreizügigkeit: Berücksichtigung von Verlusten aus Vermietung und Verpachtung unbeweglichen Vermögens in anderem Mitgliedstaat - Schlussanträge Rs. Ritter-Coulais, Europäisches Wirtschafts- & Steuerrecht - EWS 2005 p.321-322 (DE)
4. Ribbrock, Martin ; Sedemund, Jan: Berücksichtigung von Verlusten aus Vermietung ausländischen Grundbesitzes unbeschränkt Steuerpflichtiger im Rahmen des negativen Progressionsvorbehalts, Betriebs-Berater 2006 p.528-529 (DE)
5. Lüdicke, Jürgen: Pending Cases Filed by German Courts I: The Meilicke, CLT-UFA, Keller Holding, Lasertec, Rewe Zentralfinanz, Ritter-Coulais, Kolumbus Container Services, and Stauffer Cases, ECJ : recent developments in direct taxation (Ed. Linde - Wien) 2006 p.113-173 (EN)
6. Mariatte, Flavien: Régime de l'impôt sur le revenu, Europe 2006 Avril Comm. nº 111 p.15-16 (FR)
7. Röhbein, Jens: Berücksichtigung ausländischer Verluste bei der inländischen Besteuerung, European Law Reporter 2006 p.320-325 (DE)
8. Cloer, Adrian ; Lavrelashvili, Nino: Freizügigkeit: Berücksichtigung negativer Einkünfte Nichtselbstständiger aus Vermietung und Verpachtung unbeweglichen Vermögens in anderem Mitgliedstaat - negativer Progressionsvorbehalt - "Ritter-Coulais", Europäisches Wirtschafts- & Steuerrecht - EWS 2006 p.230-232 (DE)
9. Martin, D.: A Silent Reversal of Werner?, European Journal of Migration and Law 2006 Vol.8 p.231-237 (EN)
10. Cloer, Adrian ; Lavrelashvili, Nino: Ritter-Coulais: Das BMF-Schreiben vom 24. 11. 2006 im Lichte des Europarechts - Kritische Anmerkungen zum faktischen Nichtanwendungserlass des BMF, Betriebs-Berater 2007 p.187-188 (DE)
11. Banu, Mihai: Politica în domeniul impozitării, Revista românã de drept comunitar 2007 nº 01 p.111-113 (RO)
12. Francq, Stéphanie: Chronique de jurisprudence du Tribunal et de la Cour de justice des Communautés européennes. Circulation des personnes et des services, Journal du droit international 2007 p.639-642 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Bundesfinanzhof - Germany

Subject-matter

• Freedom of movement for persons
  
• - Freedom of movement for workers
  
• Taxation
  

Provisions of national law referred to

Einkommensteuergesetz 1987 (EStG 1987), Paragraphen 2a Abs. 1 Satz 1 No. 4, 21 Abs. 2 Satz 1, 32b Abs. 1 No. 1, Abs. 2 No. 2, und 52 Abs. 21 Satz 2

Provisions of international law referred to

Convention relative à la double imposition entre la République fédérale d'Allemagne et la France (21/07/1959), art. 3 par. 1, par. 4, phrase 1

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

Grande chambre (Cour)

Judge-Rapporteur

von Bahr

Advocate General

Léger

Language(s) of the Case

• German
  

Language(s) of the Opinion

• French