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European Union
Georgios Alevizos v Ypourgos Oikonomikon (C-392/05)
Judgment
The questions referred for a prelimina…
The interpretation of Article 6(1) of…
55

Georgios Alevizos v Ypourgos Oikonomikon (C-392/05)

Judgment of 26 Apr 2007law://eu/cjeu/2005/c-392-05/para_55@2026-11-11

55Normal residence must be regarded as the place where a person has established his permanent centre of interests (see, by analogy, Ryborg, paragraph 19, and Louloudakis, paragraph 51).

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

Key facts

Court: Court of Justice · Fourth Chamber
Case: C-392/05 · ECLI:EU:C:2007:251
Decided: 26 Apr 2007
Procedure: Preliminary reference · referred by the Simvoulio tis Epikratias (Greece)
Applicant: Georgios Alevizos
Defendant: Ipourgos Ikonomikon
Rapporteur: K. Lenaerts
Advocate General: J. Kokott
Bench: 5 judges
K. Lenaerts, E. Juhász, R. Silva de Lapuerta, J. Malenovský, T. von Danwitz
Language: Greek
Official: CURIA · EUR-Lex 62005CJ0392

Topics

Freedom of movement for workers Taxation

History · 1 version

26 Apr 2007Reading

Connections

Interprets 2: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals
Cited by 15: European Commission v Republic of Malta (C-181/23); X v Staatssecretaris van Financiën (C-528/14)5 provisions; Belgian Electronic Sorting Technology NV v Bert Peelaers and Visys NV (C-657/11); Scandic Distilleries SA v Direcţia Generală de Administrare a Marilor Contribuabili (C-663/11)2 provisions; O and S v Maahanmuuttovirasto and Maahanmuuttovirasto v L (C-356/11, C-357/11)2 provisions; Lucy Stewart v Secretary of State for Work and Pensions (C-503/09)2 provisions; British Sky Broadcasting Group plc and Pace plc v The Commissioners for Her Majesty’s Revenue & Customs (C-288/09, C-289/09)2 provisions; Bezpečnostní softwarová asociace - Svaz softwarové ochrany v Ministerstvo kultury (C-393/09); European Commission v Kingdom of Spain (C-211/08)2 provisions; Regionalna Mitnicheska Direktsia - Plovdiv v Petar Dimitrov Kalinchev (C-2/09)2 provisions; Colin Wolf v Stadt Frankfurt am Main (C-229/08); Ketty Leyman v Institut national d'assurance maladie-invalidité (INAMI) (C-3/08); Petra von Chamier-Glisczinski v Deutsche Angestellten-Krankenkasse (C-208/07); Uwe Rüffler v Dyrektor Izby Skarbowej we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu (C-544/07); Sabine Mayr v Bäckerei und Konditorei Gerhard Flöckner OHG (C-506/06)
Cites 23: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Union royale belge des sociétés de football association ASBL v Jean-Marc Bosman, Royal club liégeois SA v Jean-Marc Bosman and others and Union des associations européennes de football (UEFA) v Jean-Marc Bosman (C-415/93); The Queen v Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham (C-296/95); Albert Anker, Klaas Ras and Albertus Snoek v Bundesrepublik Deutschland (C-47/02); Giovanni Maria Sotgiu v Deutsche Bundespost (152/73); Deborah Lawrie-Blum v Land Baden-Württemberg (66/85); SARPP - Société d'application et de recherches en pharmacologie et phytotherapie SARL v Chambre syndicale des raffineurs et conditionneurs de sucre de France and others (C-241/89); Commission of the European Communities v Kingdom of Belgium (149/79); Commission of the European Communities v Kingdom of Denmark (C-47/88); Rigsadvokaten v Nicolai Christian Ryborg (C-297/89); Ákos Nádasdi v Vám- és Pénzügyőrség Észak-Alföldi Regionális Parancsnoksága and Ilona Németh v Vám- és Pénzügyőrség Dél-Alföldi Regionális Parancsnoksága (C-290/05, C-333/05); Council Directive 83/182/EEC of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another; G. B. C. Echternach and A. Moritz v Minister van Onderwijs en Wetenschappen (389/87, 390/87); Michel Trojani v Centre public d'aide sociale de Bruxelles (CPAS) (C-456/02); Volker Graf v Filzmoser Maschinenbau GmbH (C-190/98); Ulf Öberg v Försäkringskassan, länskontoret Stockholm (C-185/04); Paraskevas Louloudakis v Elliniko Dimosio (C-262/99); G. van de Water v Staatssecretaris van Financiën (C-325/99); Brian Francis Collins v Secretary of State for Work and Pensions (C-138/02); Consorzio per la tutela del formaggio Gorgonzola v Käserei Champignon Hofmeister GmbH & Co. KG and Eduard Bracharz GmbH (C-87/97); Marie-Nathalie D'Hoop v Office national de l'emploi (C-224/98); Gregorio My v Office national des pensions (ONP) (C-293/03); Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products