13.2.2010

Official Journal of the European Union

C 37/3

(Case C-450/09)

2010/C 37/04

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Ulrich Schröder

Defendant: Finanzamt Hameln

Question referred

The following question is referred, pursuant to Article 234(3) EC, for a preliminary ruling:

Is a situation where a relative with domestically limited tax liability, unlike a person with unlimited tax liability, may not deduct from his total income, as special expenditure, annuities paid in connection with income from letting or leasing, contrary to Articles 56 and 12 EC?