Opinion of Advocate General Darmon delivered on 6 October 1992

1 Original language: French.

2 Articles 9(1) and 19(1)(d) of the Agreement of 16 June 1959 between the Federal Republic of Germany and the Kingdom of the Netherlands on the avoidance of double taxation as regards income and assets tax and various other taxes and regulating other tax matters (Bundesgesetzblatt 1960 II, No 30, p. 1781).

3 See p. 5 of the French translation of the order of the national court.

4 See the examples given in the annex to the Commission's observations and p. 2 of the reply from the Finanzamt Aachen Innenstadt to the question put by the Court.

5 See the Finanzgerichts's answer to the question put to it by the Court, p. 3.

6 Case 221/85 Commission v Belgium [1987] ECR 719, paragraph 9.

7 Case 197/84 Steinhauser v City of Biarritz [1985] ECR 1819, paragraph 16, emphasis added.

8 Last paragraph of p. 13 of the French translation.

9 Judgments in: Case 115/78 Knoors [1979] ECR 399; Case 136/78 Aner [1979] ECR 437 (veterinary surgeon); Case 271/82 Aner [1983] ECR 2729 (tdem); Case 246/80 Brockmettlen [1981] ECR 2311 (medical practitioners); Case 270/83 Commission v France [1986] ECR 273; Case 130/88 van de Bijl [1989] ECR 3039 (painters and decorators); Case C-61/89 Bonchoncba [1990] ECR I-3551 (osteopaths); Case C-370/90 Smgb [1992] ECR I-4265.

10 See references, footnote 8, above.

11 Directive laying down detailed provisions concerning transitional measures in respect of activities of self-employed persons in manufacturing and processing industries falling within ISIC Major Groups 23-40 (Industry and small craft industries) (OJ, English Special Edition, 1963-1964, p. 148).

12 Paragraphs 20 and 24.

13 See references, footnote 8, above.

14 Directive 75/362/EEC (OJ 1975 L 167, p. 1).

15 See p. 8 of the United Kingdom's observations.

16 Judgment in Case C-15/90 (not yet reported in the ECR), paragraph 45 of the Opinion, emphasis added; see also paragraph 5 of the Opinion of Advocate General Tesauro in Singh, cited in footnote 8.

17 See references in footnote 8, above.

18 See paragraph 21.

19 See Paragraph 19.

20 Directives adopted pursuant to Article 8a of the Treaty: Directive 90/364/EEC on the right of residence, Directive 90/365/EEC on the right of residence for employees and self-employed persons who have ceased their occupational activity, and Directive 90/366/EEC on the right of residence for students (OJ 1990 L 180, pp. 26, 28 and 30), which were not in force at the material time. The latter was annulled by the judgment of the Court in Case C-295/90 Parliament v Council [1992] ECR I-4193.

21 Above, paragraphs 16 and 17, emphasis added.

22 Commission's observations, paragraph 5.7.

23 Cases 286/82 and 26/83 Luisi and Carbone [1984] ECR 377.

24 Case 186/87 [1989] ECR 195.

25 Ibid., paragraph 15, emphasis added.

26 Subject to those special cases — outside the scope of the present case — in which the provider and recipient of the service are from the same Member State and the service is provided in a second Member State. See the judgments in Case C-180/89 Commission v Italy [1991] ECR I-709, Case C-154/89 Commission v France [1991] ECR I-659 and Case C-198/89 Commission v Greece [1991] ECR I-27.

27 Emphasis added.

28 See the second recital in the preamble and the first subparagraph of Article 4(2) of Council Directive 73/148/EEC of 21 May 1973 on the abolition of restrictions on movement and residence within the Community with regard to establishment and the provision of services (OJ 1973 L 172, p. 14).

29 Case 196/87 Steymann v Staatssecretaris van Justitie [1988] ECR 6159.

30 Ibid., paragraphs 15 to 17, emphasis added.

31 Council Directive 68/360/EEC on the abolition of restrictions on movement and residence within the Community for workers of Member States and their families (OJ, English Special Edition, 1968 II, p. 485).

32 P. Van Nuffel, L'Europe des citoyens: vers un droit de séjour généralisé. Revue du marché unique européen, 4-1991, p. 89, note 48.

33 Judgment in Case 152/73 Sotgiu [1974] ECR 153.

34 Case 305/87 Commission v Greece [1989] ECR 1461, paragraph 13; see also Case C-41/90 Höfner and Elser v Macroton [1991] ECR I-1979, paragraph 36.