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Case C-527/06: Judgment of the Court (Third Chamber) of 16 October 2008 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Netherlands) — R.H.H. Renneberg v Staatssecretaris van Financiën (Freedom of movement for workers — Article 39 EC — Tax legislation — Income tax — Determination of the basis of assessment — National of a Member State receiving all or almost all of his income in that State — Residence in a different Member State)
ECLI:EU:UNKNOWN:62006CA0527
62006CA0527
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Official Journal of the European Union
C 313/4
(Case C-527/06)
(Freedom of movement for workers - Article 39 EC - Tax legislation - Income tax - Determination of the basis of assessment - National of a Member State receiving all or almost all of his income in that State - Residence in a different Member State)
(2008/C 313/06)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: R.H.H. Renneberg
Defendant: Staatssecretaris van Financiën
Re:
Preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 39 EC and 56 EC — Determination of the taxable amount for purposes of income tax — National of a Member State receiving all of his income in that State but residing in a different Member State — National legislation which does not allow for deduction of negative income relating to a house situate in another Member State
Operative part of the judgment
Article 39 EC must be interpreted as precluding national legislation such as that at issue in the main proceedings, pursuant to which a Community national who is not resident in the Member State in which he receives all or almost all of his taxable income cannot, for the purposes of determining the basis of assessment of that income in that Member State, deduct negative income relating to a house owned by him and used as a dwelling in another Member State, whereas a resident of the first Member State may deduct such negative income for the purposes of determining the basis of assessment of taxation of his income.
* * *
(<span class="super">1</span>) OJ C 56, 10.3.2007.