Opinion of Advocate General Darmon delivered on 16 February 1993

1 Original language: French.

2 Caisse hypothécaire du luxembourg No 5833 on the Court Roll.

3 Toussaint v Administration des contributions, No 5516 on the Court Roll.

4 Judgment in Case 61/65 Vaassen (née Göbbels) v Beambtenfonds Mijnbedrijf [1966] ECR 261.

5 Judgment in Case 43/71 Politi v Italy [1971] ECR 1039.

6 Paragraph 5.

7 Judgment in Case 14/86 Pretore di Salò v Persons Unknown [1987] ECR 2545.

8 Paragraph 7.

9 Judgment in Case 338/85 Pardini v Ministero del Commercio con l'Estero [1988] ECR 2041, paragraph 9.

10 Observations of the Commission, p. 15, paragraph 13, final subparagraph.

11 Article 1.

12 See G. Isaac: Droit communautaire general, Masson, 3rd ed., p. 290.

13 Report for the Hearing, IIA, fourth subparagraph.

14 Judgment of 11 October 1988 in Bertrand v Administration des Contributions, No 7803 on the Court Roll, entered 25 July 1986.

15 See footnote 4 above.

16 See R Majerus: L'État luxembourgeois, 6th ed., 1990, p. 288.

17 See the cases judged on 6 March 1963 in Heuardt v Administration des contributions (Nos 5768 and 5884 on the Court Roll), 7 July 1971 in Pirotte v Administration des contributions (Nos 5984 and 6314), 22 January 1985 in Ruppert v Administration des contributions (No 6374), 22 May 1985 in Compagnie générale pour le gaz v Administration des contributions (No 7552), and 11 October 1988 in Bertrand v Administration des contributions, referred to in note 14 above.

18 Arendt: L'information de l'administré en droit luxembourgeois, diagonales à travers le droit luxembourgeois, Livre jubiliaire de la conférence Saint-Yves, 1946-1986, p. 13.

19 Ibid., p. 17.

20 Olinger: Études fiscales, Nos 81 to 85, November 1989.

21 P. Pescatore: Introduction à la science du droit, Centre universitaire de l'État luxembourgeois, 1960, with revisions 1978, No 272, p. 389.

22 F. Schockweiler: Le contentieux administatif et la procédure administrative non contentieuse en droit luxembourgeois, No 44, p. 20.

23 Judgment in Case 246/80 Broekmeulen v Huisarts Registratie Commissie [1981] ECR 2311.

24 Opinion of the Advocate General, p. 2332, at p. 2336.

25 Paragraph 17, my italics.

26 Judgment in Case 222/84 Johnston v Chief Constable of the Royal Ulster Constabulary [1986] ECR 1651.

27 The article in question is Article 6 of Council Directive 76/207/EEC of 9 February 1976 on the implementation of the principle of equal treatment for men and women as regards access to employment, vocational training and promotion, and working conditions (OJ 1976 L 39, p. 40).

28 Paragraph 18.

29 Judgment in Golder v United Kingdom, Series A, No 18.

30 Paragraph 32.

31 Paragraph 34.

32 Paragraph 19 of the Johnston case, referred to in footnote 25 above.

33 Paragraph 4 of my Opinion.

34 Judgment in Case C-175/88 Biehl v Administration des Contributions du Grande-Duché de Luxembourg [1990] ECR I-1779.

35 Paragraph 19.

36 Judgment in Case C-112/91 Hans Werner v Finanzamt Aacben-Innensudt [1993] ECR I-429.

37 Paragraph 14.

38 Judgment referred to in footnote 33 above.

39 Paragraph 10.

40 Judgment in Case 152/73 Sotgiu v Deutsche Bundespost [1974] ECR 153, at paragraph 11.

41 See, in that respect, Article 23 of the Double Tax Convention between the Kingdom of Belgium and the Grand Duchy of Luxembourg.

42 Plagnet Droit fiscal international, Litec 1986, No 103, p. 58.

43 Ibid., No 104, p. 58.

44 Judgment in Case 6/60 Humblet v Belgium [1960] ECR 1125.

45 Judgment in Humblet, referred to above, at p. 578.

46 Humblet case referred to above, Opinion of Advocate General Lagrange, p. 583, at pp. 590 and 587: ... It is conceivable that, in the context of a system of personal taxation on income on a rising scale, an individual source of income may be taken into account in determining the total income subject to tax, in particular for determining the rate of tax, but may subsequently be relieved of the application of this rate which, however, remains applicable to income from other sources.