Keywords
Summary

Keywords

1. Freedom to provide services – Restrictions – Tax legislation – Taxes on income – National legislation excluding the possibility of deducting the costs of university courses provided by private universities situated in another Member State – Not permissible – Possibility of deducting those costs up to the maximum amount set for the corresponding costs for similar courses provided at the national State university nearest to the taxpayer’s residence for fiscal purposes – Permissible

(Art. 49 EC)

2. Citizenship of the European Union – Right of free movement and residence in the territory of the Member States – Tax legislation – Taxes on income – National legislation excluding the possibility of deducting the costs of university courses provided by universities situated in another Member State – Not permissible – Possibility of deducting those costs up to the maximum amount set for the corresponding costs for similar courses provided at the national State university nearest to the taxpayer’s residence for fiscal purposes – Permissible

(Art. 18 EC)

Summary

1. Article 49 EC must be interpreted as:

– precluding national legislation that allows taxpayers to deduct from gross tax the costs of attending university courses provided by universities situated in that Member State but excludes generally that right as regards university tuition fees incurred at a private university established in another Member State;

– not precluding national legislation that allows taxpayers to deduct from gross tax university tuition fees incurred at a private university established in another Member State up to the maximum amount set for the corresponding costs of attending similar courses at the national State university nearest to the taxpayer’s residence for fiscal purposes.

(see para. 66, operative part 1)

2. Article 18 EC must be interpreted as:

– precluding national legislation that allows taxpayers to deduct from gross tax the costs of attending university courses provided by universities situated in that Member State but excludes generally that right as regards university tuition fees incurred at a university established in another Member State;

– not precluding national legislation that allows taxpayers to deduct from gross tax university tuition fees incurred at a university established in another Member State up to the maximum amount set for the corresponding costs of attending similar courses at the national State university nearest to the taxpayer’s residence for fiscal purposes.

(see para. 78, operative part 2)