This document is an excerpt from the EUR-Lex website
Document C2007/056/11
Case C-329/05: Judgment of the Court (First Chamber) of 25 January 2007 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Finanzamt Dinslaken v Gerold Meindl (Freedom of establishment — Article 52 of the EC Treaty (now, after amendment, Article 43 EC) — Self-employed person — Income tax — Spouses who live apart on a non-permanent basis — Refusal of joint assessment — Spouses residing separately — Wage compensation benefits for the non-resident spouse — Income not subject to tax in the spouse's Member State of residence)
Case C-329/05: Judgment of the Court (First Chamber) of 25 January 2007 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Finanzamt Dinslaken v Gerold Meindl (Freedom of establishment — Article 52 of the EC Treaty (now, after amendment, Article 43 EC) — Self-employed person — Income tax — Spouses who live apart on a non-permanent basis — Refusal of joint assessment — Spouses residing separately — Wage compensation benefits for the non-resident spouse — Income not subject to tax in the spouse's Member State of residence)
Case C-329/05: Judgment of the Court (First Chamber) of 25 January 2007 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Finanzamt Dinslaken v Gerold Meindl (Freedom of establishment — Article 52 of the EC Treaty (now, after amendment, Article 43 EC) — Self-employed person — Income tax — Spouses who live apart on a non-permanent basis — Refusal of joint assessment — Spouses residing separately — Wage compensation benefits for the non-resident spouse — Income not subject to tax in the spouse's Member State of residence)
SL C 56, 10.3.2007, p. 7–7
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, RO, SK, SL, FI, SV)
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10.3.2007 |
EN |
Official Journal of the European Union |
C 56/7 |
Judgment of the Court (First Chamber) of 25 January 2007 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Finanzamt Dinslaken v Gerold Meindl
(Case C-329/05) (1)
(Freedom of establishment - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Self-employed person - Income tax - Spouses who live apart on a non-permanent basis - Refusal of joint assessment - Spouses residing separately - Wage compensation benefits for the non-resident spouse - Income not subject to tax in the spouse's Member State of residence)
(2007/C 56/11)
Language of the case: German
Referring court
Bundesfinanzhof (Germany)
Parties to the main proceedings
Applicant: Finanzamt Dinslaken
Defendant: Gerold Meindl
Third party: Christine Meindl-Berger
Re:
Reference for a preliminary ruling — Bundesfinanzhof (Germany) — Interpretation of Article 43 of the EC Treaty — National provisions on income tax — Refusal to assess to tax jointly spouses on the ground that the income received by the wife in the Member State of her residence exceeds certain thresholds, where in that Member State that income is not subject to tax.
Operative part of the judgment
Article 52 of the EC Treaty (now, after amendment, Article 43 EC) precludes a resident taxpayer from being refused, by the Member State of his residence, joint assessment to income tax with his spouse from whom he is not separated and who lives in another Member State, on the ground that that spouse received in that Member State both more than 10 % of the household's income and more than DEM 24 000, where the income received by that spouse in the second Member State is not there subject to income tax.