Judgment of the Court (Grand Chamber) of 11 September 2007.#Herbert Schwarz and Marga Gootjes-Schwarz v Finanzamt Bergisch Gladbach.#Reference for a preliminary ruling: Finanzgericht Köln - Germany.#Article 8 A of the EC Treaty (now, after amendment, Article 18 EC) - European Citizenship - Article 59 of the EC Treaty (now, after amendment, Article 49 EC) - Freedom to provide services - Income tax legislation - School fees - Tax deductibility limited to school fees paid to national private establishments.#Case C-76/05.

decidedEuropean Union· Court of Justice of the European Union· EN

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11 September 2007

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11 September 2007 · Decided

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decided

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Official record CELEX 62005CJ0076 from European Union at Court of Justice of the European Union. Dated 11 September 2007. Status: decided.

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11 September 2007
Decided
Source: work_date_document

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Documents

23 official files

Απόφαση του Δικαστηρίου (τμήμα μείζονος συνθέσεως) της 11ης Σεπτεμβρίου 2007.#Herbert Schwarz και Marga Gootjes-Schwarz κατά Finanzamt Bergisch Gladbach.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Finanzgericht Köln - Γερμανία.#Άρθρο 8 A της Συνθήκης ΕΚ (νυν, κατόπιν τροποποιήσεως, άρθρο 18 ΕΚ) - Ευρωπαϊκή ιθαγένεια - Άρθρο 59 της Συνθήκης ΕΚ (νυν, κατόπιν τροποποιήσεως, άρθρο 49 ΕΚ) - Ελεύθερη παροχή υπηρεσιών - Νομοθεσία για τη φορολογία εισοδήματος - Δίδακτρα - Δικαίωμα έκπτωσης που ισχύει μόνο για τα δίδακτρα που καταβάλλονται σε εγχώρια ιδιωτικά εκπαιδευτικά ιδρύματα.#Υπόθεση C-76/05.

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Απόφαση του Δικαστηρίου (τμήμα μείζονος συνθέσεως) της 11ης Σεπτεμβρίου 2007.#Herbert Schwarz και Marga Gootjes-Schwarz κατά Finanzamt Bergisch Gladbach.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Finanzgericht Köln - Γερμανία.#Άρθρο 8 A της Συνθήκης ΕΚ (νυν, κατόπιν τροποποιήσεως, άρθρο 18 ΕΚ) - Ευρωπαϊκή ιθαγένεια - Άρθρο 59 της Συνθήκης ΕΚ (νυν, κατόπιν τροποποιήσεως, άρθρο 49 ΕΚ) - Ελεύθερη παροχή υπηρεσιών - Νομοθεσία για τη φορολογία εισοδήματος - Δίδακτρα - Δικαίωμα έκπτωσης που ισχύει μόνο για τα δίδακτρα που καταβάλλονται σε εγχώρια ιδιωτικά εκπαιδευτικά ιδρύματα.#Υπόθεση C-76/05.
judgment · EL · 11 September 2007
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Rozsudok Súdneho dvora (veľká komora) z 11. septembra 2007.#Herbert Schwarz a Marga Gootjes-Schwarz proti Finanzamt Bergisch Gladbach.#Návrh na začatie prejudiciálneho konania: Finanzgericht Köln - Nemecko.#Článok 8a Zmluvy ES (zmenený, teraz článok 18 ES) - Európske občianstvo - Článok 59 Zmluvy ES (zmenený, teraz článok 49ES) - Slobodné poskytovanie služieb - Právna úprava v oblasti dane z príjmov - Školné - Právo na zníženie základu dane obmedzené na školné zaplatené vnútroštátnym súkromným zariadeniam.#Vec C-76/05.
judgment · SK · 11 September 2007
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Arrêt de la Cour (grande chambre) du 11 septembre 2007.#Herbert Schwarz et Marga Gootjes-Schwarz contre Finanzamt Bergisch Gladbach.#Demande de décision préjudicielle: Finanzgericht Köln - Allemagne.#Article 8 A du traité CE (devenu, après modification, article 18 CE) - Citoyenneté européenne - Article 59 du traité CE (devenu, après modification, article 49 CE) - Libre prestation des services - Législation en matière d'impôt sur le revenu - Frais de scolarité - Droit à déduction limité aux frais de scolarité versés à des établissements privés nationaux.#Affaire C-76/05.
judgment · FR · 11 September 2007
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2007 m. rugsėjo 11 d. Teisingumo Teismo (didžioji kolegija) sprendimas.#Herbert Schwarz ir Marga Gootjes-Schwarz prieš Finanzamt Bergisch Gladbach.#Prašymas priimti prejudicinį sprendimą: Finanzgericht Köln - Vokietija.#EB sutarties 8 A straipsnis (po pakeitimo - EB 18 straipsnis) - Europos Sąjungos pilietybė - EB sutarties 59 straipsnis (po pakeitimo - EB 49 straipsnis) - Laisvė teikti paslaugas - Pajamų mokesčio įstatymas - Mokestis už mokslą - Teisė į atskaitą, taikoma tik nacionalinėms privačioms įstaigoms sumokėtam mokesčiui už mokslą.#Byla C-76/05.
judgment · LT · 11 September 2007
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Acórdão do Tribunal de Justiça (Grande Secção) de 11 de Septembro de 2007.#Herbert Schwarz e Marga Gootjes-Schwarz contra Finanzamt Bergisch Gladbach.#Pedido de decisão prejudicial: Finanzgericht Köln - Alemanha.#Artigo 8.º-A do Tratado CE (que passou, após alteração, a artigo 18.º CE) - Cidadania europeia - Artigo 59.º do Tratado CE (que passou, após alteração, a artigo 49.º CE) - Livre prestação de serviços - Legislação em matéria de imposto sobre o rendimento - Propinas - Direito de dedução limitado às propinas pagas a estabelecimentos privados nacionais.#Processo C-76/05.
judgment · PT · 11 September 2007
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Sentenza tal-Qorti tal-Ġustizzja (Awla Manja) tal-11 ta' Settembru 2007.#Herbert Schwarz u Marga Gootjes-Schwarz vs Finanzamt Bergisch Gladbach.#Talba għal deċiżjoni preliminari: Finanzgericht Köln - il-Ġermanja.#Artikolu 8a tat-Trattat KE (li, wara l-emendi, sar l-Artikolu 18 KE) - Ċittadinanza Ewropea - Artikolu 59 tat-Trattat KE (li, wara l-emendi, sar l-Artikolu 49 KE) - Libertà li jiġu provduti servizzi - Leġiżlazzjoni fil-qasam tat-taxxa fuq id-dħul - Miżati ta' l-iskola - Dritt għal tnaqqis limitat għall-miżati ta' l-iskola mħallsa lil stabbilimenti privati nazzjonali.#Kawża C-76/05.
judgment · MT · 11 September 2007
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Tiesas spriedums (virspalāta) 2007. gada 11.septembrī.#Herbert Schwarz un Marga Gootjes-Schwarz pret Finanzamt Bergisch Gladbach.#Lūgums sniegt prejudiciālu nolēmumu: Finanzgericht Köln - Vācija.#EK līguma 8.a pants (jaunajā redakcijā pēc grozījumiem - EKL 18. pants) - Eiropas Savienības pilsonība - EK līguma 59. pants (jaunajā redakcijā pēc grozījumiem - EKL 49. pants) - Pakalpojumu sniegšanas brīvība - Tiesību akti ienākuma nodokļa jomā - Mācību maksa - Tiesības atskaitīt no nodokļa tikai to mācību maksu, kas samaksāta valsts privātām iestādēm.#Lieta C-76/05.
judgment · LV · 11 September 2007
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Wyrok Trybunału (wielka izba) z dnia 11 września 2007 r.#Herbert Schwarz i Marga Gootjes-Schwarz przeciwko Finanzamt Bergisch Gladbach.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Finanzgericht Köln - Niemcy.#Artykuł 8 A traktatu WE (obecnie, po zmianie, art. 18 WE) - Obywatelstwo Unii - Artykuł 59 traktatu WE (obecnie, po zmianie, art. 49 WE) - Swoboda świadczenia usług - Przepisy dotyczące podatku dochodowego - Czesne - Prawo do odliczenia ograniczone jedynie do czesnego uiszczonego na rzecz prywatnych instytucji krajowych.#Sprawa C-76/05.
judgment · PL · 11 September 2007
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Rozsudek Soudního dvora (velkého senátu) ze dne 11. září 2007.#Herbert Schwarz a Marga Gootjes-Schwarz proti Finanzamt Bergisch Gladbach.#Žádost o rozhodnutí o předběžné otázce: Finanzgericht Köln - Německo.#Článek 8a Smlouvy o ES (nyní po změně článek 18 ES) - Evropské občanství - Článek 59 Smlouvy o ES (nyní po změně článek 49 ES) - Volný pohyb služeb - Právní předpisy v oblasti daně z příjmů - Školné - Omezení práva na odpočet ze základu daně na školné placené ve prospěch vnitrostátních soukromých institucí.#Věc C-76/05.
judgment · CS · 11 September 2007
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Hotărârea Curții (Marea Cameră) din data de 11 septembrie 2007.#Herbert Schwarz și Marga Gootjes-Schwarz împotriva Finanzamt Bergisch Gladbach.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Finanzgericht Köln - Germania.#Articolul 8a din Tratatul CE (devenit, în urma modificării, articolul 18 CE) - Cetățenie europeană - Articolul 59 din Tratatul CE (devenit, în urma modificării, articolul 49 CE) - Libertatea de a presta servicii - Legislație în materie de impozit pe venit - Taxe de școlarizare - Drept de deducere limitat la taxele de școlarizare plătite unor instituții private naționale.#Cauza C-76/05.
judgment · RO · 11 September 2007
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Presuda Suda (veliko vijeće) od 11. rujna 2007.#Herbert Schwarz i Marga Gootjes-Schwarz protiv Finanzamt Bergisch Gladbach.#Zahtjev za prethodnu odluku: Finanzgericht Köln - Njemačka.#Slobodno pružanje usluga.#Predmet C-76/05.
judgment · HR · 11 September 2007
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Sentencia del Tribunal de Justicia (Gran Sala) de 11 de septiembre de 2007.#Herbert Schwarz y Marga Gootjes-Schwarz contra Finanzamt Bergisch Gladbach.#Petición de decisión prejudicial: Finanzgericht Köln - Alemania.#Artículo 8 A del Tratado CE (actualmente artículo 18 CE, tras su modificación) - Ciudadanía de la Unión - Artículo 59 del Tratado CE (actualmente artículo 49 CE, tras su modificación) - Libre prestación de servicios - Normativa en materia del impuesto sobre la renta - Gastos de escolaridad - Derecho a deducir limitado a las cantidades abonadas a colegios privados nacionales.#Asunto C-76/05.
judgment · ES · 11 September 2007
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Arrest van het Hof (Grote kamer) van 11 september 2007.#Herbert Schwarz en Marga Gootjes-Schwarz tegen Finanzamt Bergisch Gladbach.#Verzoek om een prejudiciële beslissing: Finanzgericht Köln - Duitsland.#Artikel 8 A EG-Verdrag (thans, na wijziging, artikel 18 EG) - Europees burgerschap - Artikel 59 EG-Verdrag (thans, na wijziging, artikel 49 EG) - Vrij verrichten van diensten - Wettelijke regeling inzake inkomstenbelasting - Schoolgeld - Beperking van recht op aftrek tot aan nationale particuliere instellingen betaald schoolgeld.#Zaak C-76/05.
judgment · NL · 11 September 2007
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A Bíróság (nagytanács) 2007. szeptember 11-i ítélete.#Herbert Schwarz és Marga Gootjes-Schwarz kontra Finanzamt Bergisch Gladbach.#Előzetes döntéshozatal iránti kérelem: Finanzgericht Köln - Németország.#Az EK-Szerződés 8a. cikke (jelenleg, módosítást követően EK 18. cikk) - Uniós polgárság - Az EK-Szerződés 59. cikke (jelenleg, módosítást követően EK 49. cikk) - Szolgáltatásnyújtás szabadsága - Jövedelemadóra vonatkozó szabályozás - Tandíj -A levonási jognak a nemzeti magánintézmények részére fizetett tandíjra való korlátozása.#C-76/05. sz. ügy.
judgment · HU · 11 September 2007
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Sodba Sodišča (veliki senat) z dne 11. septembra 2007.#Herbert Schwarz in Marga Gootjes-Schwarz proti Finanzamt Bergisch Gladbach.#Predlog za sprejetje predhodne odločbe: Finanzgericht Köln - Nemčija.#Člen 8a Pogodbe ES (po spremembi člen 18 ES) - Državljanstvo Unije - Člen 59 Pogodbe ES (po spremembi člen 49 ES) - Svoboda opravljanja storitev - Zakonodaja na področju dohodnine - Šolnina - Pravica do davčne olajšave, omejena na šolnino, plačano domačim zasebnim zavodom.#Zadeva C-76/05.
judgment · SL · 11 September 2007
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Sentenza della Corte (grande sezione) dell'11 settembre 2007.#Herbert Schwarz e Marga Gootjes-Schwarz contro Finanzamt Bergisch Gladbach.#Domanda di pronuncia pregiudiziale: Finanzgericht Köln - Germania.#Art. 8 A del Trattato CE (divenuto, in seguito a modifica, art. 18 CE) - Cittadinanza europea - Art. 59 del Trattato CE (divenuto, in seguito a modifica, art. 49 CE) - Libera prestazione dei servizi - Legislazione in materia d’imposta sul reddito - Rette scolastiche - Diritto alla deduzione limitato alle rette scolastiche versate a istituti privati nazionali.#Causa C-76/05.
judgment · IT · 11 September 2007
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Решение на Съда (голям състав) от 11 септември 2007 г.#Herbert Schwarz и Marga Gootjes-Schwarz срещу Finanzamt Bergisch Gladbach.#Искане за преюдициално заключение: Finanzgericht Köln - Германия.#Член 8 A от Договора за ЕО (след изменението нов член 18 ЕО) - Европейско гражданство - Член 59 от Договора за ЕО (след изменението нов член 49 ЕО) - Свободно предоставяне на услуги - Законодателство в областта на данъка върху дохода - Такси за обучение - Право на приспадане само на таксите за обучение, платени в национални частни учебни заведения.#Дело C-76/05.
judgment · BG · 11 September 2007
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Domstolens dom (stora avdelningen) den 11 september 2007.#Herbert Schwarz och Marga Gootjes-Schwarz mot Finanzamt Bergisch Gladbach.#Begäran om förhandsavgörande: Finanzgericht Köln - Tyskland.#Artikel 8 A i EG-fördraget (nu artikel 18 EG, i ändrad lydelse) - Unionsmedborgarskap - Artikel 59 i EG-fördraget (nu artikel 49 EG, i ändrad lydelse) - Frihet att tillhandahålla tjänster - Lagstiftning om inkomstskatt - Skolavgifter - Avdragsrätt som inskränkts till att omfatta skolavgifter som betalats till privata nationella inrättningar.#Mål C-76/05.
judgment · SV · 11 September 2007
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Urteil des Gerichtshofes (Große Kammer) vom 11. September 2007.#Herbert Schwarz undt Marga Gootjes-Schwarz gegen Finanzamt Bergisch Gladbach.#Ersuchen um Vorabentscheidung: Finanzgericht Köln - Deutschland.#Art. 8a EG-Vertrag (nach Änderung jetzt Art. 18 EG) - Unionsbürgerschaft - Art. 59 EG-Vertrag (nach Änderung jetzt Art. 49 EG) - Freier Dienstleistungsverkehr - Einkommensteuerrecht - Schulgeld - Abzugsrecht nur für Schulgeldzahlungen an private inländische Einrichtungen.#Rechtssache C-76/05.
judgment · DE · 11 September 2007
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Euroopa Kohtu otsus (suurkoda), 11. september 2007.#Herbert Schwarz ja Marga Gootjes-Schwarz versus Finanzamt Bergisch Gladbach.#Eelotsusetaotlus: Finanzgericht Köln - Saksamaa.#EÜ asutamislepingu artikkel 8a (muudetuna EÜ artikkel 18) - Euroopa Liidu kodakondsus - EÜ asutamislepingu artikkel 59 (muudetuna EÜ artikkel 49) - Teenuste osutamise vabadus - Tulumaksu käsitlevad õigusaktid - Koolituskulud - Õigus maha arvata üksnes siseriiklikele eraõppeasutustele tasutud koolituskulud.#Kohtuasi C-76/05.
judgment · ET · 11 September 2007
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Yhteisöjen tuomioistuimen tuomio (suuri jaosto) 11 päivänä syyskuuta 2007.#Herbert Schwarz ja Marga Gootjes-Schwarz vastaan Finanzamt Bergisch Gladbach.#Ennakkoratkaisupyyntö: Finanzgericht Köln - Saksa.#EY:n perustamissopimuksen 8 a artikla (josta on muutettuna tullut EY 18 artikla) - Euroopan kansalaisuus - EY:n perustamissopimuksen 59 artikla (josta on muutettuna tullut EY 49 artikla) - Palvelujen tarjoamisen vapaus - Tuloverolainsäädäntö - Koulumaksut - Vähennysoikeus, joka on rajoitettu koskemaan kotimaisille yksityisille oppilaitoksille suoritettuja koulumaksuja.#Asia C-76/05.
judgment · FI · 11 September 2007
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Domstolens Dom (Store Afdeling) af 11. september 2007.#Herbert Schwarz og Marga Gootjes-Schwarz mod Finanzamt Bergisch Gladbach.#Anmodning om præjudiciel afgørelse: Finanzgericht Köln - Tyskland.#EF-traktatens artikel 8A (efter ændring nu artikel 18 EF) - unionsborgerskab - EF-traktatens artikel 59 (efter ændring nu artikel 49 EF) - fri udveksling af tjenesteydelser - indkomstskattelovgivning - skolepenge - udelukkende ret til fradrag for skolepenge til private indenlandske institutioner.#Sag C-76/05.
judgment · DA · 11 September 2007
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Judgment of the Court (Grand Chamber) of 11 September 2007.#Herbert Schwarz and Marga Gootjes-Schwarz v Finanzamt Bergisch Gladbach.#Reference for a preliminary ruling: Finanzgericht Köln - Germany.#Article 8 A of the EC Treaty (now, after amendment, Article 18 EC) - European Citizenship - Article 59 of the EC Treaty (now, after amendment, Article 49 EC) - Freedom to provide services - Income tax legislation - School fees - Tax deductibility limited to school fees paid to national private establishments.#Case C-76/05.
judgment · EN · 11 September 2007
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62005CJ0076
Open data entity: http://publications.europa.eu/resource/cellar/90f83cde-e370-4baf-adec-ec0d5203dac3
eurlex · 62005CJ0076 · source updated 11 September 2007