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You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Commission v Germany (European citizenship) [2008] EUECJ C-152/05 (17 January 2008) URL: https://www.bailii.org/eu/cases/EUECJ/2008/C15205.html Cite as: [2008] EUECJ C-152/05, [2008] EUECJ C-152/5, [2008] ECR I-39 |
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(Failure of a Member State to fulfil obligations Articles 18 EC, 39 EC and 43 EC National legislation Conditions for the grant of a subsidy for the construction or purchase of a dwelling for personal occupation Dwelling required to be situated in the territory of the Member State concerned)
In Case C-152/05,
ACTION under Article 226 EC for failure to fulfil obligations, brought on 5 April 2005,
Commission of the European Communities, represented by R. Lyal and K. Gross, acting as Agents, with an address for service in Luxembourg,
applicant,
v
Federal Republic of Germany, represented by M. Lumma and C. Schulze'Bahr, acting as Agents,
defendant,
composed of C.W.A. Timmermans, President of the Chamber, J. Makarczyk (Rapporteur), P. Klūris, J.'C. Bonichot and C. Toader, Judges,
Advocate General: Y. Bot,
Registrar: R. Grass,
having regard to the written procedure,
after hearing the Opinion of the Advocate General at the sitting on 28 June 2007,
gives the following
The German legislation
'(1) Natural persons having their domicile or habitual residence in Germany shall be liable to unlimited taxation of income ...
(2) The following shall also be liable to unlimited taxation of income: German nationals who
1. have neither their domicile nor their habitual residence in Germany and who
2. are linked by a contract of employment to a German legal person governed by public law and who therefore receive a salary from German public funds and the members of their households, possessing German nationality or not in receipt of income or only of income taxable in Germany alone. This shall apply exclusively to natural persons who, in the country in which they have their domicile or habitual residence, are liable to income tax only to an extent equivalent to limited liability to tax.
(3) At their request, natural persons having neither their domicile nor habitual residence in Germany may also be liable to unlimited taxation of income insofar as they receive income arising in Germany ... This option applies only if at least 90% of their income during a calendar year is subject to German income tax or if their income not subject to German income tax is no more than EUR 6 136 a calendar year; this amount will be reviewed downward if that should be necessary and appropriate having regard to the situation in the State of residence. ...'
Pre-litigation procedure
The action
Admissibility
Substance
Costs
On those grounds, the Court (Second Chamber) hereby:
1. Declares that, by excluding in the first sentence of Paragraph 2(1) of the Law on subsidies for owner-occupied dwellings (Eigenheimzulagengesetz), in the version published in 1997, as amended by the ancillary budget law of 2004 (Haushaltsbegleitgesetz 2004) dwellings in another Member State from eligibility for the subsidy for owner-occupied dwellings granted to persons liable to unlimited taxation on income, the Federal Republic of Germany has failed to fulfil its obligations under Articles 18 EC, 39 EC and 43 EC;
2. Orders the Federal Republic of Germany to pay the costs.
[Signatures]
* Language of the case: German.