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CELEX 62005CJ0318

Judgment of the Court (Grand Chamber) of 11 September 2007.#Commission of the European Communities v Federal Republic of Germany.#Failure by a Member State to fulfil its obligations - Articles 18 EC, 39 EC, 43 EC and 49 EC - Income tax legislation - School fees - Tax deductibility limited to school fees paid to national private establishments.#Case C-318/05.

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

Introduced

11 September 2007

Last action

11 September 2007 · Decided

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decided

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Subjects

Taxation

Source updated

11 September 2007

Taxation

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Official record CELEX 62005CJ0318 from European Union at Court of Justice of the European Union. Dated 11 September 2007. Status: decided.

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  1. 11 September 2007

    Decided

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23 official files

Presuda Suda (veliko vijeće) od 11. rujna 2007.#Komisija Europskih zajednica protiv Savezne Republike Njemačke.#Povreda obveze države članice - Članci 18., 39., 43. i 49. UEZ-a.#Predmet C-318/05.

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  • Presuda Suda (veliko vijeće) od 11. rujna 2007.#Komisija Europskih zajednica protiv Savezne Republike Njemačke.#Povreda obveze države članice - Članci 18., 39., 43. i 49. UEZ-a.#Predmet C-318/05.

    judgment · HR · 11 September 2007

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  • A Bíróság (nagytanács) 2007. szeptember 11-i ítélete.#Az Európai Közösségek Bizottsága kontra Németországi Szövetségi Köztársaság.#Tagállami kötelezettségszegés - EK 18. , EK 39., EK 43. és EK 49. cikk - Jövedelemadóra vonatkozó szabályozás - Tandíj - A levonási jognak a nemzeti magánintézmények részére fizetett tandíjra való korlátozása.#C-318/05. sz. ügy.

    judgment · HU · 11 September 2007

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  • Domstolens Dom (Store Afdeling) af 11. september 2007.#Kommissionen for De Europæiske Fællesskaber mod Forbundsrepublikken Tyskland.#Traktatbrud - artikel 18 EF, 39 EF, 43 EF og 49 EF - indkomstskattelovgivning - skolepenge - udelukkende ret til fradrag for skolepenge til private indenlandske institutioner.#Sag C-318/05.

    judgment · DA · 11 September 2007

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  • Urteil des Gerichtshofes (Große Kammer) vom 11. September 2007.#Kommission der Europäischen Gemeinschaften gegen Bundesrepublik Deutschland.#Vertragsverletzung eines Mitgliedstaats - Art. 18 EG, 39 EG, 43 EG und 49 EG - Einkommensteuerrecht - Schulgeld - Abzugsrecht nur für Schulgeldzahlungen an private inländische Einrichtungen.#Rechtssache C-318/05.

    judgment · DE · 11 September 2007

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  • Arrêt de la Cour (grande chambre) du 11 septembre 2007.#Commission des Communautés européennes contre République fédérale d'Allemagne.#Manquement d'État - Articles 18 CE, 39 CE, 43 CE et 49 CE - 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-318/05.

    judgment · FR · 11 September 2007

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  • Hotărârea Curții (Marea Cameră) din data de 11 septembrie 2007.#Comisia Comunităților Europene împotriva Republicii Federale Germania.#Neîndeplinirea obligațiilor de către un stat membru - Articolele 18 CE, 39 CE, 43 CE și 49 CE - 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-318/05.

    judgment · RO · 11 September 2007

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  • Acórdão do Tribunal de Justiça (Grande Secção) de 11 de Septembro de 2007.#Comissão das Comunidades Europeias contra República Federal da Alemanha.#Incumprimento de Estado - Artigos 18.º CE, 39.º CE, 43.º CE e 49.º CE - Legislação em matéria de imposto sobre o rendimento - Propinas - Direito de dedução limitado às propinas pagas a estabelecimentos privados nacionais.#Processo C-318/05.

    judgment · PT · 11 September 2007

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  • Απόφαση του Δικαστηρίου (τμήμα μείζονος συνθέσεως) της 11ης Σεπτεμβρίου 2007.#Επιτροπή των Ευρωπαϊκών Κοινοτήτων κατά Ομοσπονδιακής Δημοκρατίας της Γερμανίας.#Παράβαση κράτους μέλους - Άρθρα 18 ΕΚ, 39 ΕΚ, 43 ΕΚ και 49 ΕΚ - Νομοθεσία για τη φορολογία εισοδήματος - Δίδακτρα - Δικαίωμα έκπτωσης που ισχύει μόνο για τα δίδακτρα που καταβάλλονται σε εγχώρια ιδιωτικά εκπαιδευτικά ιδρύματα.#Υπόθεση C-318/05.

    judgment · EL · 11 September 2007

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  • Sentencia del Tribunal de Justicia (Gran Sala) de 11 de septiembre de 2007.#Comisión de las Comunidades Europeas contra República Federal de Alemania.#Incumplimiento de Estado -Artículos 18 CE, 39 CE, 43 CE y 49 CE - Normativa en materia del impuesto sobre la renta - Gastos de escolaridad - Derecho de deducción limitado a los gastos de escolaridad abonados a centros privados nacionales.#Asunto C-318/05.

    judgment · ES · 11 September 2007

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  • Yhteisöjen tuomioistuimen tuomio (suuri jaosto) 11 päivänä syyskuuta 2007.#Euroopan yhteisöjen komissio vastaan Saksan liittotasavalta.#Jäsenyysvelvoitteiden noudattamatta jättäminen - EY 18, EY 39, EY 43 ja EY 49 artikla - Tuloverolainsäädäntö - Koulumaksut - Vähennysoikeus, joka on rajoitettu koskemaan kotimaisille yksityisoppilaitoksille suoritettuja koulumaksuja.#Asia C-318/05.

    judgment · FI · 11 September 2007

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  • Sentenza tal-Qorti tal-Ġustizzja (Awla Manja) tal-11 ta' Settembru 2007.#il-Kummissjoni tal-Komunitajiet Ewropej vs ir-Repubblika Federali tal-Ġermanja.#Nuqqas ta' Stat li jwettaq obbligu - Artikoli 18 KE, 39 KE, 43 KE u 49 KE - 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-318/05.

    judgment · MT · 11 September 2007

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  • Arrest van het Hof (Grote kamer) van 11 september 2007.#Commissie van de Europese Gemeenschappen tegen Bondsrepubliek Duitsland.#Niet-nakoming - Artikelen 18 EG, 39 EG, 43 EG en 49 EG - Wettelijke regeling inzake inkomstenbelasting - Schoolgeld - Beperking van recht op aftrek tot aan nationale particuliere instellingen betaald schoolgeld.#Zaak C-318/05.

    judgment · NL · 11 September 2007

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  • Sentenza della Corte (grande sezione) dell'11 settembre 2007.#Commissione delle Comunità europee contro Repubblica federale di Germania.#Inadempimento di uno Stato - Artt. 18 CE, 39 CE, 43 CE e 49 CE - Legislazione in materia d’imposta sul reddito - Rette scolastiche - Diritto alla deduzione limitato alle rette scolastiche versate a istituti privati nazionali.#Causa C-318/05.

    judgment · IT · 11 September 2007

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  • Rozsudok Súdneho dvora (veľká komora) z 11. septembra 2007.#Komisia Európskych spoločenstiev proti Spolkovej republike Nemecko.#Nesplnenie povinnosti členským štátom - Články 18 ES, 39 ES, 43 ES a 49 ES - Právna úprava v oblasti dane z príjmov - Školné - Právo na zníženie základu dane obmedzené na školné zaplatené vnútroštátnym súkromným zariadeniam.#Vec C-318/05.

    judgment · SK · 11 September 2007

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  • Tiesas spriedums (virspalāta) 2007. gada 11.septembrī.#Eiropas Kopienu Komisija pret Vācijas Federatīvo Republiku.#Valsts pienākumu neizpilde - EKL 18., 39., 43. un 49. pants - Tiesību akti ienākuma nodokļa jomā - Mācību maksa - Tiesības atskaitīt no nodokļa tikai to mācību maksu, kas samaksāta valsts privātām iestādēm.#Lieta C-318/05.

    judgment · LV · 11 September 2007

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  • Rozsudek Soudního dvora (velkého senátu) ze dne 11. září 2007.#Komise Evropských společenství proti Spolkové republice Německo.#Nesplnění povinnosti státem - Články 18 ES, 39 ES, 43 ES a 49 ES - 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-318/05.

    judgment · CS · 11 September 2007

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  • 2007 m. rugsėjo 11 d. Teisingumo Teismo (didžioji kolegija) sprendimas.#Europos Bendrijų Komisija prieš Vokietijos Federacinę Respubliką.#Valstybės įsipareigojimų neįvykdymas - EB 18, 39, 43 ir 49 straipsnių pažeidimas - Pajamų mokesčio įstatymas - Mokestis už mokslą - Teisė į atskaitą, taikoma tik nacionalinėms privačioms įstaigoms sumokėtam mokesčiui už mokslą.#Byla C-318/05.

    judgment · LT · 11 September 2007

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  • Euroopa Kohtu otsus (suurkoda), 11. september 2007.#Euroopa Ühenduste Komisjon versus Saksamaa Liitvabariik.#Liikmesriigi kohustuste rikkumine - EÜ artiklid 18, 39, 43 ja 49 - Tulumaksu käsitlevad õigusaktid - Koolituskulud - Õigus maha arvata üksnes siseriiklikele eraõppeasutustele tasutud koolituskulud.#Kohtuasi C-318/05.

    judgment · ET · 11 September 2007

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  • Решение на Съда (голям състав) от 11 септември 2007 г.#Комисия на Европейските общности срещу Федерална република Германия.#Неизпълнение на задължения на държава-членка - Членове 18 ЕО, 39 ЕО, 43 ЕО и 49 ЕО - Законодателство в областта на облагането на доходите - Такси за обучение - Право на приспадане само на таксите за обучение, платени в национални частни учебни заведения.#Дело C-318/05.

    judgment · BG · 11 September 2007

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  • Sodba Sodišča (veliki senat) z dne 11. septembra 2007.#Komisija Evropskih skupnosti proti Zvezni republiki Nemčiji.#Neizpolnitev obveznosti države - Členi 18 ES, 39 ES, 43 ES in 49 ES - Dohodninska zakonodaja - Šolnina - Pravica do olajšave, omejene na šolnino, plačano nacionalnim zasebnim ustanovam.#Zadeva C-318/05.

    judgment · SL · 11 September 2007

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  • Wyrok Trybunału (wielka izba) z dnia 11 września 2007 r.#Komisja Wspólnot Europejskich przeciwko Republice Federalnej Niemiec.#Uchybienie zobowiązaniom państwa członkowskiego -Artykuły 18, 39, 43 i 49 WE - Przepisy w dziedzinie podatku dochodowego - Czesne - Ograniczenie prawa do odliczenia do czesnego płaconego prywatnym instytucjom krajowym.#Sprawa C-318/05.

    judgment · PL · 11 September 2007

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  • Domstolens dom (stora avdelningen) den 11 september 2007.#Europeiska kommissionen mot Förbundsrepubliken Tyskland.#Fördragsbrott - Artiklarna 18 EG, 39 EG, 43 EG och 49 EG - Lagstiftning om inkomstskatt - Skolavgifter - Rätt till ett begränsat avdrag för skolavgifter som betalats till nationella privata inrättningar.#Mål C-318/05.

    judgment · SV · 11 September 2007

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  • Judgment of the Court (Grand Chamber) of 11 September 2007.#Commission of the European Communities v Federal Republic of Germany.#Failure by a Member State to fulfil its obligations - Articles 18 EC, 39 EC, 43 EC and 49 EC - Income tax legislation - School fees - Tax deductibility limited to school fees paid to national private establishments.#Case C-318/05.

    judgment · EN · 11 September 2007

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