Commission v Germany (Freedom to provide services) French Text [2006] EUECJ C-318/05 (21 September 2006)
Limiting the deductibility of tuition fees to those paid to national private institutions constitutes a restriction on the freedom to provide services and establishment, which is not justified by the reasons advanced by the respondent.
Source-derived case information.
- Citation
- [2006] EUECJ C-318/05
- Parties
- Applicant: Commission des Communautés européennes; Respondent: Republique fédérale d'Allemagne
- Jurisdiction
- European Union
- Procedural Posture
- Infringement Proceedings / Opinion of Advocate General
- Outcome
- Opinion delivered; final judgment pending
- Legal Topics
- Freedom to Provide Services, Freedom of Establishment, Income Tax, Deductibility of Tuition Fees, National Treatment, Education Policy
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Commission des Communautés européennes
Applicant
Republique fédérale d'Allemagne
Respondent
Procedural Posture
Infringement Proceedings / Opinion of Advocate General
Legal Issues
- 1 Whether limiting the right to deduct tuition fees to those incurred at national private institutions violates EU law on freedom to provide services and establishment
Ratio Decidendi
Limiting the deductibility of tuition fees to those paid to national private institutions constitutes a restriction on the freedom to provide services and establishment, which is not justified by the reasons advanced by the respondent.
Court Disposition
Opinion delivered; final judgment pending
Full Case Text
Judgment text and source record
1 paragraphs
[ Home ] [ Databases ] [ World Law ] [ Multidatabase Search ] [ Help ] [ Feedback ] [ DONATE ] Court of Justice of the European Communities (including Court of First Instance Decisions) You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Commission v Germany (Freedom to provide services) French Text [2006] EUECJ C-318/05 (21 September 2006) URL: https://www.bailii.org/eu/cases/EUECJ/2006/C31805.html Cite as: [2006] EUECJ C-318/5, [2006] EUECJ C-318/05 [ New search ] [ Help ] AVIS JURIDIQUE IMPORTANT: IMPORTANT LEGAL NOTICE - The source of this judgment is the web site of the Court of Justice of the European Communities . The information in this database has been provided free of charge and is subject to a Court of Justice of the European Communities disclaimer and a copyright notice . This electronic version is not authentic and is subject to amendment. CONCLUSIONS DE L'AVOCAT GÉNÉRAL M me CHRISTINE STIX-HACKL présentées le 21 septembre 2006 ( ) Affaire C-318/05 Commission des Communautés européennes contre Republique fédérale d'Allemagne "Libre prestation des services - Libre circulation - Liberté d'établissement - Droit fiscal - Impôt sur le revenu - Frais de scolarité - Droit à déduction limité aux frais engagés dans des établissements privés nationaux - Rapports avec la politique des États membres en matière d'éducation" (voir affaire C-76/05) - Langue originale: l'allemand. BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII URL: https://www.bailii.org/eu/cases/EUECJ/2006/C31805.html