Judgment_paragraph 19 · Staatssecretaris van Financiën v D.G. Kieback (C-9/14)

19It is not disputed, in the second place, that taking into account ‘negative income’ relating to immovable property located in the Member State of residence of the taxpayer concerned forms, as the Advocate General noted in paragraph 29 of her Opinion, a tax advantage connected with that taxpayer’s personal situation, which is relevant for the purposes of assessing his overall ability to pay tax (see, to that effect, judgments in Lakebrink and Peters-Lakebrink, C‑182/06, EU:C:2007:452, paragraph 34, and Renneberg, C‑527/06, EU:C:2008:566, paragraphs 65 to 67).