Type: Judgment

Authority: European Authorities: Euopean Communities' Court of Justice

Date: 09/11/2007

Subject: The Court ruled that the Community law precludes legislation which allows taxpayers to claim as special expenses conferring a right to a reduction in income tax for the payment of school fees to certain private schools established on national territory, but generally excludes that possibility in relation to school fees paid to a private school established in another Member State.

Parties: Schwarz e Gootjes-Schwarz c/ Finanzamt Bergisch Gladbach

Classification: Freedoms - Art. 14 Right to an education - Art. 15 Freedom to provide services - Citizens’ rights - Art. 45 Freedom of movement

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