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Document 62009CN0450

Case C-450/09: Reference for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany) lodged on 19 November 2009 — Ulrich Schröder v Finanzamt Hameln

OJ C 37, 13.2.2010, p. 3–3 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

13.2.2010   

EN

Official Journal of the European Union

C 37/3

Reference for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany) lodged on 19 November 2009 — Ulrich Schröder v Finanzamt Hameln

(Case C-450/09)

2010/C 37/04

Language of the case: German

Referring court

Niedersächsisches Finanzgericht

Parties to the main proceedings

Applicant: Ulrich Schröder

Defendant: Finanzamt Hameln

Question referred

The following question is referred, pursuant to Article 234(3) EC, for a preliminary ruling:

Is a situation where a relative with domestically limited tax liability, unlike a person with unlimited tax liability, may not deduct from his total income, as special expenditure, annuities paid in connection with income from letting or leasing, contrary to Articles 56 and 12 EC?

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