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Document C2006/224/41

Case C-281/06: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 28 June 2006 — Hans-Dieter and Hedwig Jundt v Finanzamt Offenburg

OJ C 224, 16.9.2006, p. 22–22 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

16.9.2006   

EN

Official Journal of the European Union

C 224/22

Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 28 June 2006 — Hans-Dieter and Hedwig Jundt v Finanzamt Offenburg

(Case C-281/06)

(2006/C 224/41)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Hans-Dieter and Hedwig Jundt

Defendant: Finanzamt Offenburg

Questions referred

1.

Is Article 59 of the EC Treaty (now Article 49 EC) to be interpreted as including within its scope also spare-time teaching activity for or on behalf of a public law legal person (a university) where only an expense allowance is paid for that activity, as being an activity in a quasi-honorary capacity?

2.

If the first question is answered in the affirmative, is the restriction on freedom to provide services whereby allowances are taxed favourably only if they are paid by national public law legal persons (here, Paragraph 3(26) of the Einkommensteuergesetz (Income Tax Law)) justified by the fact that the State tax concession applies only where the activity is for the benefit of a national public law legal person?

3.

If the second question is answered in the negative, is Article 126 of the EC Treaty (now Article 149 EC) to be interpreted as meaning that a provision of tax law designed to help supplement the organisation of the education system (such as Paragraph 3(26) of the Einkommensteuergesetz, here) is lawful in the light of the fact that the Member States continue to have responsibility in that regard?
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