Opinion of Mr Advocate General Léger delivered on 13 July 2006.#Finanzamt Dinslaken v Gerold Meindl.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#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.

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

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13 July 2006

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13 July 2006 · Decided

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Official report CELEX 62005CC0329 from European Union at Court of Justice of the European Union. Dated 13 July 2006. Status: decided.

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13 July 2006
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23 official files

Mišljenje nezavisnog odvjetnika Léger iznesen13. srpnja 2006.#Finanzamt Dinslaken protiv Gerold Meindl.#Zahtjev za prethodnu odluku: Bundesfinanzhof - Njemačka.#Predmet C-329/05.

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Mišljenje nezavisnog odvjetnika Léger iznesen13. srpnja 2006.#Finanzamt Dinslaken protiv Gerold Meindl.#Zahtjev za prethodnu odluku: Bundesfinanzhof - Njemačka.#Predmet C-329/05.
judgment · HR · 13 July 2006
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Stanovisko generálního advokáta - Léger - 13 července 2006.#Finanzamt Dinslaken proti Gerold Meindl.#Žádost o rozhodnutí o předběžné otázce: Bundesfinanzhof - Německo.#Svoboda usazování - Článek 52 Smlouvy o ES (nyní po změně článek 43 ES) - Osoba samostatně výdělečně činná - Daň z příjmů - Manželé, kteří nejsou trvale odloučeni - Odepření společného zdanění - Oddělené bydliště manželů - Vyrovnávací dávky za ztrátu mzdy ve prospěch manželky (manžela), která (který) není rezidentem - Příjmy nepodléhající dani v členském státě, v němž má manželka (manžel) bydliště.#Věc C-329/05.
judgment · CS · 13 July 2006
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Návrhy generálneho advokáta - Léger - 13. júla 2006.#Finanzamt Dinslaken proti Gerold Meindl.#Návrh na začatie prejudiciálneho konania Bundesfinanzhof - Nemecko.#Sloboda usadiť sa - Článok 52 Zmluvy ES (zmenený, teraz článok 43 ES) - Samostatne zárobkovo činná osoba - Daň z príjmov - Manželia, ktorí nie sú dlhodobo odlúčení - Odmietnutie spoločného zdanenia - Oddelené bydlisko manželov - Kompenzačné dávky za stratu na zárobku v prospech manžela nerezidenta - Príjmy, ktoré nepodliehajú zdaneniu v členskom štáte bydliska manžela.#Vec C-329/05.
judgment · SK · 13 July 2006
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Schlussanträge des Generalanwalts Léger vom 13. Juli 2006.#Finanzamt Dinslaken gegen Gerold Meindl.#Ersuchen um Vorabentscheidung: Bundesfinanzhof - Deutschland.#Niederlassungsfreiheit - Art. 52 EG-Vertrag (nach Änderung jetzt Art. 43 EG) - Selbständiger - Einkommensteuer - Nicht dauernd getrennt lebende Ehegatten - Versagung der Zusammenveranlagung von Ehegatten - Getrennte Wohnorte der Ehegatten - Lohnersatzleistungen an den gebietsfremden Ehegatten - Einkünfte, die im Mitgliedstaat des Wohnsitzes des Ehegatten nicht besteuert werden.#Rechtssache C-329/05.
judgment · DE · 13 July 2006
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Заключение на генералния адвокат Léger представено на13 юли 2006 г.#Finanzamt Dinslaken срещу Gerold Meindl.#Искане за преюдициално заключение: Bundesfinanzhof - Германия.#Свобода на установяване - Член 52 от Договора ЕО (понастоящем, след изменението, член 43 ЕО) - Самостоятелно заето лице - Данък върху дохода - Недълготрайно разделени съпрузи - Отказ за общо облагане - Разделно пребиваване на съпрузите - Компенсаторни плащания за загуба на трудово възнаграждение в полза на непребиваващия съпруг - Необлагаеми доходи в държавата-членка по пребиваване на съпруга.#Дело C-329/05.
judgment · BG · 13 July 2006
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Konklużjonijiet ta' l-Avukat Ġenerali - Léger - 13 ta' Lulju 2006.#Finanzamt Dinslaken vs Gerold Meindl.#Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja.#Libertà ta' stabbiliment - Artiklu 52 tat-Trattat KE (li, wara l-emendi, sar l-Artikolu 43 KE) - Persuna li taħdem għal rasha - Taxxa fuq id-dħul - Żewġ konjuġi li jgħixu l-bogħod minn xulxin b'mod mhux permanenti - Ċaħda ta' tassazzjoni komuni - Residenza separata tal-konjuġi - Benefiċċji kumpensatorji għat-telf tal-paga favur il-konjuġi li mhijiex residenti - Dħul mhux suġġett għat-tassazzjoni fl-Istat Membru ta' residenza tal-konjuġi.#Kawża C-329/05.
judgment · MT · 13 July 2006
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Julkisasiamiehen ratkaisuehdotus Léger 13 päivänä heinäkuuta 2006.#Finanzamt Dinslaken vastaan Gerold Meindl.#Ennakkoratkaisupyyntö: Bundesfinanzhof - Saksa.#Sijoittautumisvapaus - EY:n perustamissopimuksen 52 artikla (josta on muutettuna tullut EY 43 artikla) - Itsenäinen ammatinharjoittaja - Tulovero - Puolisot, jotka eivät ole asumuserossa - Yhteisverotuksen epääminen - Puolisoiden erilliset asuinpaikat - Sen puolison saamat palkkaa korvaavat etuudet, joka ei asu kyseisessä jäsenvaltiossa - Tulot, joita ei veroteta siinä jäsenvaltiossa, jossa tällä puolisolla on asuinpaikka.#Asia C-329/05.
judgment · FI · 13 July 2006
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Conclusiones del Abogado General Léger presentadas el 13 de julio de 2006.#Finanzamt Dinslaken contra Gerold Meindl.#Petición de decisión prejudicial: Bundesfinanzhof - Alemania.#Libertad de establecimiento - Artículo 52 del Tratado CE (actualmente artículo 43 CE, tras su modificación) - Trabajador por cuenta propia - Impuesto sobre la renta - Cónyuges que no viven permanentemente separados - Denegación del régimen de tributación conjunta - Residencia separada de los cónyuges - Prestaciones compensatorias por pérdida de salario a favor del cónyuge no residente - Rentas no sujetas al impuesto en el Estado miembro de residencia del cónyuge.#Asunto C-329/05.
judgment · ES · 13 July 2006
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Προτάσεις του γενικού εισαγγελέα Léger της 13ης Ιουλίου 2006.#Finanzamt Dinslaken κατά Gerold Meindl.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Bundesfinanzhof - Γερμανία.#Ελευθερία εγκαταστάσεως - Άρθρο 52 της Συνθήκης ΕΚ (νυν, κατόπιν τροποποιήσεως, άρθρο 43 ΕΚ) - Μη μισθωτός εργαζόμενος - Φόρος εισοδήματος - Σύζυγοι μη ευρισκόμενοι σε συνεχή διάσταση - Απόρριψη αιτήματος περί ενιαίας φορολογήσεως - Μη συνοικούντες σύζυγοι - Αντισταθμιστικές παροχές για μισθολογική απώλεια του συζύγου που δεν είναι κάτοικος ημεδαπής - Εισοδήματα μη φορολογούμενα στο κράτος μέλος κατοικίας του συζύγου.#Υπόθεση C-329/05.
judgment · EL · 13 July 2006
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Forslag til afgørelse fra generaladvokat Léger fremsat den 13. juli 2006.#Finanzamt Dinslaken mod Gerold Meindl.#Anmodning om præjudiciel afgørelse: Bundesfinanzhof - Tyskland.#Etableringsfrihed - EF-traktatens artikel 52 (efter ændring nu artikel 43 EF) - selvstændig erhvervsdrivende - indkomstskat - ægtefæller, der ikke lever fast adskilt - afslag på sambeskatning - ægtefæller uden fælles bopæl - ikke-hjemmehørende ægtefælles rets til ydelser til kompensation for løntab - indkomst, der ikke beskattes i ægtefællens bopælsmedlemsstat.#Sag C-329/05.
judgment · DA · 13 July 2006
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Conclusions de l'avocat général Léger présentées le 13 juillet 2006.#Finanzamt Dinslaken contre Gerold Meindl.#Demande de décision préjudicielle: Bundesfinanzhof - Allemagne.#Liberté d'établissement - Article 52 du traité CE (devenu, après modification, article 43 CE) - Travailleur non salarié - Impôt sur le revenu - Conjoints non durablement séparés - Refus d'une imposition commune - Résidence séparée des conjoints - Prestations compensatoires de perte de salaire au profit du conjoint non-résident - Revenus non soumis à l'imposition dans l'État membre de résidence du conjoint.#Affaire C-329/05.
judgment · FR · 13 July 2006
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Conclusioni dell'avvocato generale Léger del 13 luglio 2006.#Finanzamt Dinslaken contro Gerold Meindl.#Domanda di pronuncia pregiudiziale: Bundesfinanzhof - Germania.#Libertà di stabilimento - Art. 52 del Trattato CE (divenuto, in seguito a modifica, art. 43 CE)- Lavoratore autonomo - Imposta sul reddito - Coniugi non stabilmente separati - Rifiuto di imposizione comune - Residenza separata dei coniugi - Prestazioni compensative della perdita di stipendio a vantaggio del coniuge non residente - Redditi non soggetti ad imposta nello Stato membro di residenza del coniuge.#Causa C-329/05.
judgment · IT · 13 July 2006
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Förslag till avgörande av generaladvokat Léger föredraget den 13 juli 2006.#Finanzamt Dinslaken mot Gerold Meindl.#Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland.#Etableringsfrihet - Artikel 52 i EG-fördraget (nu artikel 43 EG i ändrad lydelse) - Egenföretagare - Inkomstskatt - Makar som inte varaktigt lever åtskilda - Nekad sambeskattning - Olika hemvist för makarna - Kompensation till den i landet ej bosatta maken för utebliven lön - Inkomst som inte beskattas i den medlemsstat där maken har sitt hemvist.#Mål C-329/05.
judgment · SV · 13 July 2006
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Conclusie van advocaat-generaal Léger van 13 juli 2006.#Finanzamt Dinslaken tegen Gerold Meindl.#Verzoek om een prejudiciële beslissing: Bundesfinanzhof - Duitsland.#Vrijheid van vestiging - Artikel 52 EG-Verdrag (thans, na wijziging, artikel 43 EG) - Zelfstandige - Inkomstenbelasting - Niet duurzaam gescheiden echtgenoten - Weigering van gezamenlijke aanslag - Gescheiden woonplaats van echtgenoten - Loonvervangende uitkeringen van niet-ingezeten echtgenoot - Inkomsten die niet onderworpen zijn aan belasting in lidstaat van woonplaats van echtgenoot.#Zaak C-329/05.
judgment · NL · 13 July 2006
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Sklepni predlogi generalnega pravobranilca - Léger - 13. julija 2006.#Finanzamt Dinslaken proti Gerold Meindl.#Predlog za sprejetje predhodne odločbe: Bundesfinanzhof - Nemčija.#Svoboda ustanavljanja - Člen 52 Pogodbe ES (po spremembi postal člen 43 ES) - Samozaposlena oseba - Dohodnina - Zakonca, ki nista trajno ločena - Zavrnitev skupne odmere dohodnine - Ločeno prebivališče zakoncev - Nadomestila za izgubljeni zaslužek v korist zakonca nerezidenta - Dohodki, ki niso obdavčeni v državi članici prebivališča zakonca.#Zadeva C-329/05.
judgment · SL · 13 July 2006
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Conclusões do advogado-geral Léger apresentadas em 13 de Julho de 2006.#Finanzamt Dinslaken contra Gerold Meindl.#Pedido de decisão prejudicial: Bundesfinanzhof - Alemanha.#Liberdade de estabelecimento - Artigo 52.º do Tratado CE (que passou, após alteração, a artigo 43.º CE) - Trabalhador não assalariado - Imposto sobre o rendimento - Cônjuges não separados duradouramente - Recusa de tributação comum - Residência separada dos cônjuges - Prestações compensatórias da perda de salário a favor do cônjuge não residente - Rendimentos não sujeitos a tributação no Estado-Membro de residência do cônjuge.#Processo C-329/05.
judgment · PT · 13 July 2006
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Generalinio advokato Léger išvada, pateikta 2006 m. liepos 13 d.#Finanzamt Dinslaken prieš Gerold Meindl.#Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija.#Įsisteigimo laisvė - EB sutarties 52 straipsnis (po pakeitimo - EB 43 straipsnis) - Savarankiškai dirbantis asmuo - Pajamų mokestis - Sutuoktiniai, laikinai gyvenantys atskirai - Atsisakymas bendrai apmokestinti - Atskiros sutuoktinių gyvenamosios vietos - Sutuoktinio nerezidento prarastą darbo užmokestį kompensuojančios išmokos - Pajamos, kurios neapmokestinamos sutuoktinio gyvenamosios vietos valstybėje.#Byla C-329/05.
judgment · LT · 13 July 2006
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Kohtujuristi ettepanek - Léger - 13. juuli 2006.#Finanzamt Dinslaken versus Gerold Meindl.#Eelotsusetaotlus: Bundesfinanzhof - Saksamaa.#Asutamisvabadus - EÜ asutamislepingu artikkel 52 (muudetuna EÜ artikkel 43) - Füüsilisest isikust ettevõtja - Tulumaks - Ajutiselt lahus elavad abikaasad - Ühisest maksustamisest keeldumine - Abikaasade erinev elukoht - Mitteresidendist abikaasale töötasu kaotuse korvamiseks makstud toetused - Tulu, mis ei ole abikaasa elukohaliikmesriigis maksustatav.#Kohtuasi C-329/05.
judgment · ET · 13 July 2006
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Concluziile avocatului general Léger prezentate la data de 13 iulie 2006.#Finanzamt Dinslaken împotriva Gerold Meindl.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania.#Libertate de stabilire - Articolul 52 din Tratatul CE (devenit, după modificare, articolul 43 CE) - Lucrător care desfășoară activități independente - Impozit pe venit - Soți separați temporar - Refuz de impozitare comună - Reședință separată a soților - Prestații compensatorii pentru pierderile salariale în favoarea soțului nerezident - Venituri nesupuse impozitării în statul membru de reședință al soțului.#Cauza C-329/05.
judgment · RO · 13 July 2006
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Léger főtanácsnok indítványa, az ismertetés napja: 2006. július 13.#Finanzamt Dinslaken kontra Gerold Meindl.#Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország.#Letelepedés szabadsága - Az EK-Szerződés 52. cikke (jelenleg, módosítást követően, EK 43. cikk) - Önálló vállalkozó - Jövedelemadó - Nem tartósan különélő házastársak - Közös adózás megtagadása - A házastársak külön lakóhelye - A külföldi illetőségű házastárs javára kifizetett jövedelempótló támogatások - A házastárs lakóhelye szerinti államban nem adóköteles jövedelmek.#C-329/05. sz. ügy.
judgment · HU · 13 July 2006
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Opinia rzecznika generalnego Léger przedstawione w dniu 13 lipca 2006 r.#Finanzamt Dinslaken przeciwko Gerold Meindl.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy.#Swoboda przedsiębiorczości - Artykuł 52 traktatu WE (po zmianie art. 43 WE) - Osoba wykonująca działalność na własny rachunek - Podatek dochodowy - Małżonkowie, których pożycie nie uległo trwałemu rozkładowi - Odmowa wspólnego rozliczenia - Oddzielne miejsce zamieszkania małżonków - Świadczenia kompensujące utratę wynagrodzenia na rzecz małżonka niebędącego rezydentem - Dochody nie podlegające opodatkowaniu w państwie członkowskim miejsca zamieszkania małżonka.#Sprawa C-329/05.
judgment · PL · 13 July 2006
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Ģenerāladvokāta Léger secinājumi, sniegti 2006. gada 13.jūlijā.#Finanzamt Dinslaken pret Gerold Meindl.#Lūgums sniegt prejudiciālu nolēmumu: Bundesfinanzhof - Vācija.#Brīvība veikt uzņēmējdarbību - EK līguma 52. pants (jaunajā redakcijā pēc grozījumiem - EKL 43. pants) - Pašnodarbināta persona - Ienākuma nodoklis - Laulātie, kas ir šķirti uz neilgu laiku - Atteikums uzlikt nodokli apvienotiem ienākumiem - Atsevišķi dzīvojoši laulātie - Kompensējošs pabalsts par algas zaudējumu nerezidentam laulātajam - Ienākumi, kuriem nav uzliekams nodoklis laulātā dzīvesvietas dalībvalstī.#Lieta C-329/05.
judgment · LV · 13 July 2006
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Opinion of Mr Advocate General Léger delivered on 13 July 2006.#Finanzamt Dinslaken v Gerold Meindl.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#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 · EN · 13 July 2006
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62005CC0329
Open data entity: http://publications.europa.eu/resource/cellar/eff44fcf-724c-44a1-9c61-f6aeb9717ec6
eurlex · 62005CC0329 · source updated 13 July 2006