«(Free movement of workers – Officials and servants of the European Communities – Maintenance of domicile for tax purposes in the Member State of origin – Income tax – Deduction of expenditure in respect of a household assistant)»

Freedom of movement for persons – Workers – Equal treatment – Persons having left their State of origin to work as officials of the European Communities in another Member State – Expenditure incurred in respect of a household assistant in the latter State – Domicile for tax purposes in State of origin – Deduction of that expenditure from their taxable income – Refusal – Not permissible (EC Treaty, Art. 48 (now, after amendment, Art. 39 EC); Protocol on the Privileges and Immunities of the European Communities, Art. 14) Article 48 of the Treaty (now, after amendment, Article 39 EC), in conjunction with Article 14 of the Protocol on the Privileges and Immunities of the European Communities, precludes a situation in which officials of the European Communities who are of German origin and are resident in Luxembourg, where they work as officials, and who have incurred expenditure in respect of a household assistant in the latter Member State cannot deduct that expenditure from their taxable income in Germany by reason of the fact that the contributions paid for the household assistant were made to the Luxembourg statutory pension insurance scheme and not to the German scheme.see para. 44, operative part

JUDGMENT OF THE COURT (Fifth Chamber) 13 November 2003 (1)

((Free movement of workers – Officials and servants of the European Communities – Maintenance of domicile for tax purposes in the Member State of origin – Income tax – Deduction of expenditure in respect of a household assistant))

In Case C-209/01,

REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between

and

on the interpretation of Article 48 of the EC Treaty (now, after amendment, Article 39 EC) and of the first paragraph of Article 14 of the Protocol on the Privileges and Immunities of the European Communities,

THE COURT (Fifth Chamber),,

composed of: D.A.O. Edward, acting for the President of the Fifth Chamber, A. La Pergola and S. von Bahr (Rapporteur), Judges,

Advocate General: A. Tizzano,

after considering the written observations submitted on behalf of:

having regard to the report of the Judge-Rapporteur,

after hearing the Opinion of the Advocate General at the sitting on 6 March 2003,

gives the following

Community law

National law

...

...

.

On those grounds,

THE COURT (Fifth Chamber),

in answer to the questions referred to it by the Bundesfinanzhof by order of 21 February 2001, hereby rules:

Edward

La Pergola

von Bahr

Delivered in open court in Luxembourg on 13 November 2003.

R. Grass

V. Skouris

Registrar

President