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Case C-450/09: Reference for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany) lodged on 19 November 2009 — Ulrich Schröder v Finanzamt Hameln
ECLI:EU:UNKNOWN:62009CN0450
62009CN0450
November 19, 2009
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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?
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