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Court of Justice of the European Union · Judgment

C-152/03Hans-Jürgen Ritter-Coulais and Monique Ritter-Coulais v Finanzamt Germersheim

Decided
2006-02-21
ECLI
ECLI:EU:C:2006:123
CELEX
62003CJ0152
Finality
Final, the decision cannot be appealed

The court's own keywords

Tax legislation - Income tax - Article 48 EEC (subsequently Article 48 EC, now, after amendment, Article 39 EC) - National rules restricting recognition of rental income losses from immovable property situated in another Member State.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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