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European Union
D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (C-376/03)
Judgment
Question 2
The Court's answer
54

D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (C-376/03)

Judgment of 5 Jul 2005law://eu/cjeu/2003/c-376-03/para_54@2026-11-10

54The scope of a bilateral tax convention is limited to the natural or legal persons referred to in it.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Grand Chamber
Case: C-376/03 · ECLI:EU:C:2005:424
Decided: 5 Jul 2005
Procedure: Preliminary reference · referred by the Gerechtshof te s-Hertogenbosch (Netherlands)
Applicant: D.
Defendant: Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen
Rapporteur: S. von Bahr
Advocate General: D. Ruiz-Jarabo Colomer
Bench: 13 judges
V. Skouris, P. Jann, C.W.A. Timmermans, A. Rosas, A. Borg Barthet, J.-P. Puissochet, R. Schintgen, N. Colneric, S. von Bahr, M. Ilešič, J. Malenovský, J. Klučka, U. Lõhmus
Language: Dutch
Official: CURIA · EUR-Lex 62003CJ0376

Topics

Free movement of capital

History · 1 version

5 Jul 2005Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Cited by 10: European Commission v Federal Republic of Germany (C-546/07); Guy Riskin and Geneviève Timmermans v État belge (C-176/15)2 provisions; European Commission v Republic of Hungary (C-253/09); Belgian State - SPF Finances v Truck Center SA (C-282/07); Staatssecretaris van Financiën v Orange European Smallcap Fund NV (C-194/06); Européenne et Luxembourgeoise d’investissements SA (ELISA) v Directeur général des impôts and Ministère public (C-451/05)2 provisions; Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue (C-374/04)2 provisions; Pirkko Marjatta Turpeinen (C-520/04)2 provisions; N v Inspecteur van de Belastingdienst Oost/kantoor Almelo (C-470/04)2 provisions; Margaretha Bouanich v Skatteverket (C-265/04)2 provisions
Cites 9: Treaty on the Functioning of the European Union (consolidated 2016)5 provisions; Margarethe Ospelt and Schlössle Weissenberg Familienstiftung (C-452/01); Arnoud Gerritse v Finanzamt Neukölln-Nord (C-234/01); Finanzamt Köln-Altstadt v Roland Schumacker (C-279/93); Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty; Florian W. Wallentin v Riksskatteverket (C-169/03); Compagnie de Saint-Gobain, Zweigniederlassung Deutschland v Finanzamt Aachen-Innenstadt (C-307/97); Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas-Rhin (C-336/96); Frans Gschwind v Finanzamt Aachen-Außenstadt (C-391/97)