Judgment of the Court (First Chamber) of 15 July 2004.

Ministre des Finances v Jean-Claude Weidert and Élisabeth Paulus.

Reference for a preliminary ruling: Cour administrative - Luxembourg.

Free movement of capital - Income tax - Special relief for expenditure incurred on the acquisition of shares - Benefit of the advantage restricted to the acquisition of shares in companies established in the Member State concerned.

Case C-242/03.

Reports of Cases

2004 I-07379