Schröder v Finanzamt Hameln (Case C-450/09); [2011] WLR (D) 121
“National legislation which allowed a resident taxpayer to deduct the annuities paid to a relative who had transferred immovable property to him, from the rental income derived from that property, but did not grant such a deduction to a non-resident taxpayer, was contrary to article 63FEU of the FEU Treaty in so far as the undertaking to pay those annuities resulted from the transfer of that property.”
WLR Daily, 31st March 2011
Source: www.iclr.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
