Keywords
Summary

Keywords

Freedom of movement for persons — Workers — Equal treatment — Persons having left their State of origin to work as officials of the European Communities in another Member State — Expenditure incurred in respect of a household assistant in the latter State — Domicile for tax purposes in State of origin — Deduction of that expenditure from their taxable income — Refusal — Not permissible — (EC Treaty, Art. 48 (now, after amendment, Art. 39 EC); Protocol on the Privileges and Immunities of the European Communities, Art. 14)

Summary

Article 48 of the Treaty (now, after amendment, Article 39 EC), in conjunction with Article 14 of the Protocol on the Privileges and Immunities of the European Communities, precludes a situation in which officials of the European Communities who are of German origin and are resident in Luxembourg, where they work as officials, and who have incurred expenditure in respect of a household assistant in the latter Member State cannot deduct that expenditure from their taxable income in Germany by reason of the fact that the contributions paid for the household assistant were made to the Luxembourg statutory pension insurance scheme and not to the German scheme.

see para. 44, operative part