Judgments nº C-101/05 of Court of Justice of the European Communities, of December 18, 2007

In Case C-101/05,

REFERENCE for a preliminary ruling under Article 234 EC from the Regeringsrätten (Sweden), made by decision of 15 October 2004, received at the Court on 28 February 2005, in the proceedings

Skatteverket

v

A,

THE COURT (Grand Chamber),

composed of V. Skouris, President, P. Jann, C.W.A. Timmermans, A. Rosas, K. Lenaerts (Rapporteur) and A. Tizzano, Presidents of Chambers, R. Schintgen, J.N. Cunha Rodrigues, R. Silva de Lapuerta, J. Malenovský, T. von Danwitz, A. Arabadjiev and C. Toader, Judges,

Advocate General: Y. Bot,

Registrar: C. Strömholm, Administrator,

having regard to the written procedure and further to the hearing on 12 June 2007,

after considering the observations submitted on behalf of:

-        the Skatteverket, by K. Rask, acting as Agent,

-        A, by S. Andersson and P. Nortoft, advokater,

-        the Swedish Government, by K. Wistrand and A. Falk, acting as Agents,

-        the Danish Government, by B. Weis Fogh, acting as Agent,

-        the German Government, by M. Lumma, U. Forsthoff and C. Blaschke, acting as Agents,

-        the Spanish Government, by N. Díaz Abad and M. Muñoz Pérez, acting as Agents,

-        the French Government, by G. de Bergues and J.C. Gracia and by C. Jurgensen, acting as Agents,

-        the Italian Government, by I.M. Braguglia, acting as Agent, and by P. Gentili, avvocato dello Stato,

-        the Netherlands Government, by H. G. Sevenster and C. ten Dam and by M. de Grave, acting as Agents,

-        the United Kingdom Government, by C. Jackson and T. Harris, acting as Agents, and by T. Ward, Barrister,

-        the Commission of the European Communities, by R. Lyal and K. Simonsson, acting as Agents,

after hearing the Opinion of the Advocate General at the sitting on 11 September 2007,

gives the following

Judgment

1         The reference for a preliminary ruling concerns the interpretation of Articles 56 EC to 58 EC.

2         This reference was made in proceedings between the Skatteverket (Swedish Local Tax Board) and A, a natural person living in Sweden, b...

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