Court of Justice 27 January 2005, C-403/03 (Egon Schempp v Finanzamt München V.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. The issue raised by the present case is whether a German citizen living in Germany may invoke Articles 12 and 18(1) EC in order to be permitted to deduct as special expenses from his income tax declaration maintenance payments paid to his divorced spouse who is resident in Austria.