This document is an excerpt from the EUR-Lex website
Document 62000CJ0385
Judgment of the Court (Fifth Chamber) of 12 December 2002. # F.W.L. de Groot v Staatssecretaris van Financiën. # Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. # Free movement of workers - Tax convention - Netherlands rules on the avoidance of double taxation. # Case C-385/00.
Presuda Suda (peto vijeće) od 12. prosinca 2002.
F.W.L. de Groot protiv Staatssecretaris van Financiën.
Zahtjev za prethodnu odluku: Hoge Raad der Nederlanden - Nizozemska.
Sloboda kretanja radnika.
Predmet C-385/00.
Presuda Suda (peto vijeće) od 12. prosinca 2002.
F.W.L. de Groot protiv Staatssecretaris van Financiën.
Zahtjev za prethodnu odluku: Hoge Raad der Nederlanden - Nizozemska.
Sloboda kretanja radnika.
Predmet C-385/00.
ECLI identifier: ECLI:EU:C:2002:750
«(Free movement of workers – Tax convention – Netherlands rules on the avoidance of double taxation)»
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(EC Treaty, Art. 48 (now, after amendment, Art. 39 EC))
JUDGMENT OF THE COURT (Fifth Chamber)
12 December 2002 (1)
((Free movement of workers – Tax convention – Netherlands rules on the avoidance of double taxation))
In Case C-385/00, REFERENCE to the Court under Article 234 EC by the Hoge Raad der Nederlanden (Netherlands) for a preliminary ruling in the proceedings pending before that court between F. W. L. de Grootand
Staatssecretaris van Financiën, on the interpretation of Article 48 of the EC Treaty (now, after amendment, Article 39 EC) and Article 7 of Regulation (EEC) No 1612/68 of the Council of 15 October 1968 on freedom of movement for workers within the Community (OJ, English Special Edition 1968 (II), p. 475),THE COURT (Fifth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of Mr de Groot, represented by R. van der Jagt, advocaat, the Netherlands Government, represented by H.G. Sevenster, acting as Agent, and the Commission, represented by H. Michard and H.M.H. Speyart, at the hearing on 18 April 2002,
after hearing the Opinion of the Advocate General at the sitting on 20 June 2002,
gives the following
On those grounds,
THE COURT (Fifth Chamber),
in answer to the questions referred to it by the Hoge Raad der Nederlanden by order of 18 October 2000, hereby rules:
Wathelet |
Timmermans |
Edward |
Jann |
Rosas |
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R. Grass |
M. Wathelet |
Registrar |
President of the Fifth Chamber |