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Document C2007/056/35

    Case C-527/06: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 27 December 2006 — R.H.H. Renneberg v Staatssecretaris van Financiën

    OJ C 56, 10.3.2007, p. 20–20 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, RO, SK, SL, FI, SV)

    10.3.2007   

    EN

    Official Journal of the European Union

    C 56/20

    Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 27 December 2006 — R.H.H. Renneberg v Staatssecretaris van Financiën

    (Case C-527/06)

    (2007/C 56/35)

    Language of the case: Dutch

    Referring court

    Hoge Raad der Nederlanden

    Parties to the main proceedings

    Appellant: R.H.H. Renneberg

    Respondent: Staatssecretaris van Financiën

    Question referred

    Must Articles 39 EC and 56 EC be interpreted as precluding, either individually or jointly, a situation in which a taxpayer who, in his country of residence, has (on balance) negative income from a dwelling owned and occupied by him and obtains all of his positive income, specifically work-related income, in a Member State other than that in which he resides is not permitted by that other Member State (the State of employment) to deduct the negative income from his taxed work-related income, even though the State of employment does allow its own residents to make such a deduction?

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