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Europe Daily Bulletin No. 9499

12 September 2007
Contents Publication in full By article 32 / 36
GENERAL NEWS / (eu) eu/court of justice
German legislation on deductibility of school fees from income tax is counter to Community law

Luxembourg, 11/09/2007 (Agence Europe) - On Tuesday 11 September, the Court of Justice gave its ruling in the case between Mr and Mrs Schwarz and their tax office in Germany (C-76/05). The Court ruled against the German provision allowing parents to deduct from the taxable amount 30% of the net price paid by them for attendance by a dependent child at a private school, provided the school fulfils certain conditions. One such condition is that the school should be located in Germany....

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