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Court of Justice of the European Union · Judgment

C-329/05Finanzamt Dinslaken v Gerold Meindl

Decided
2007-01-25
ECLI
ECLI:EU:C:2007:57
CELEX
62005CJ0329
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom of establishment - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Self-employed person - Income tax - Spouses who live apart on a non-permanent basis - Refusal of joint assessment - Spouses residing separately - Wage compensation benefits for the non-resident spouse - Income not subject to tax in the spouse's Member State of residence.

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.

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    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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