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Document C2004/273/20
Case C-345/04: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 26 May 2004 in the case of Centro Equestro da Leziria Grande LDA against Bundesamt für Finanzen
Case C-345/04: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 26 May 2004 in the case of Centro Equestro da Leziria Grande LDA against Bundesamt für Finanzen
Case C-345/04: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 26 May 2004 in the case of Centro Equestro da Leziria Grande LDA against Bundesamt für Finanzen
IO C 273, 6.11.2004, p. 10–10
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
|
6.11.2004 |
EN |
Official Journal of the European Union |
C 273/10 |
Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 26 May 2004 in the case of Centro Equestro da Leziria Grande LDA against Bundesamt für Finanzen
(Case C-345/04)
(2004/C 273/20)
Reference has been made to the Court of Justice of the European Communities by order of the Bundesfinanzhof (Federal Finance Court (Germany)) of 26 May 2004, received at the Court Registry on 12 August 2004, for a preliminary ruling in the case of Centro Equestro da Leziria Grande LDA against Bundesamt für Finanzen (Federal Tax Office) on the following question:
Is it contrary to Article 59 of the Treaty establishing the European Communities if a person with restricted tax liability in Germany who is a national of a Member State may claim repayment of tax deducted at source on his income in Germany only when the operating expenses that have a direct economic connection to that income are higher than half of the income?