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European Union
Ingrid Schmelz v Finanzamt Waldviertel (C-97/09)
Judgment
Consideration of the questions referred
Justification
58

Ingrid Schmelz v Finanzamt Waldviertel (C-97/09)

Judgment of 26 Oct 2010law://eu/cjeu/2009/c-97-09/para_58@2026-11-11

58However, for a restrictive measure to be justified, it must comply with the principle of proportionality, in that it must be appropriate for securing the attainment of the objective it pursues and must not go beyond what is necessary to attain it (Persche, paragraph 52).

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

Key facts

Court: Court of Justice · Grand Chamber
Case: C-97/09 · ECLI:EU:C:2010:632
Decided: 26 Oct 2010
Procedure: Preliminary reference · referred by the Unabhängiger Finanzsenat, Außenstelle Wien (Austria)
Applicant: Ingrid Schmelz
Defendant: Finanzamt Waldviertel
Rapporteur: A. Arabadjiev
Advocate General: J. Kokott
Bench: 13 judges
V. Skouris, A. Tizzano, J.N. Cunha Rodrigues, K. Lenaerts, J.-C. Bonichot, A. Arabadjiev, E. Juhász, G. Arestis, A. Borg Barthet, M. Ilešič, P. Lindh, T. von Danwitz, C. Toader
Language: German
Official: CURIA · EUR-Lex 62009CJ0097

Topics

Non-discrimination on grounds of nationality Value added tax

History · 1 version

26 Oct 2010Reading

Connections

Interprets 3: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 11: RL sp. z o.o. v J.M (C-199/19); Missionswerk Werner Heukelbach eV v Belgian State (C-25/10)2 provisions; UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-56/21)2 provisions; Republic of Poland v European Parliament and Council of the European Union (C-626/18); Hungary v European Parliament and Council of the European Union (C-620/18); CT v Administraţia Judeţeană a Finanţelor Publice Caraş-Severin – Serviciul Inspecţie Persoane Fizice and Direcţia Generală Regională a Finanţelor Publice Timişoara – Serviciul Soluţionare Contestaţii 1 (C-716/18); Finanzamt A v B (C-388/18); Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Akvilė Jarmuškienė (C-265/18)2 provisions; Duomo Gpa Srl and Others v Comune di Baranzate and Comune di Venegono Inferiore (C-357/10, C-358/10, C-359/10)2 provisions; Ulrich Schröder v Finanzamt Hameln (C-450/09)2 provisions; Criminal proceedings against R (C-285/09)
Cites 20: Treaty on the Functioning of the European Union (consolidated 2016)6 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); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Krzysztof Filipiak v Dyrektor Izby Skarbowej w Poznaniu (C-314/08); Rosalba Alassini v Telecom Italia SpA, Filomena Califano v Wind SpA, Lucia Anna Giorgia Iacono v Telecom Italia SpA and Multiservice Srl v Telecom Italia SpA (C-317/08, C-318/08, C-319/08, C-320/08); Bruno Schnitzer (C-215/01); Alexander Hengartner and Rudolf Gasser v Landesregierung Vorarlberg (C-70/09); Gerhard Dijkman and Maria Dijkman-Lavaleije v Belgische Staat (C-233/09); Société de Gestion Industrielle (SGI) v Belgian State (C-311/08); Centro di Musicologia Walter Stauffer v Finanzamt München für Körperschaften (C-386/04); Hein Persche v Finanzamt Lüdenscheid (C-318/07); Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92; Criminal proceedings against René Kieffer and Romain Thill (C-114/96); Irish Creamery Milk Suppliers Association and others v Government of Ireland and others; Martin Doyle and others v An Taoiseach and others (36/80, 71/80); Commission of the European Communities v Italian Republic (C-388/01); Ingrid Schmelz v Finanzamt Waldviertel (C-97/09); Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue (C-196/04); Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation; A.G.M.-COS.MET Srl v Suomen valtio and Tarmo Lehtinen (C-470/03); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment