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Court of Justice of the European Union · Judgment

C-403/03Egon Schempp v Finanzamt München V

Decided
2005-07-12
ECLI
ECLI:EU:C:2005:446
CELEX
62003CJ0403
Finality
Final, the decision cannot be appealed

The court's own keywords

Citizenship of the Union - Articles 12 EC and 18 EC - Income tax - Deductibility from taxable income of maintenance paid by a taxpayer resident in Germany to his former spouse resident in Austria - Proof of taxation of the maintenance payments in that 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
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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