Court of Justice (Grand Chamber) 21 February 2006, C-152/03 (Hans-Jürgen Ritter-Coulais and Monique Ritter-Coulais v Finanzamt Germersheim.)

Parties Grounds Operative part Parties In Case C-152/03, REFERENCE for a preliminary ruling under Article 234 EC, by the Bundesfinanzhof (Germany), made by decision of 13 November 2002, received at the Court on 2 April 2003, in the proceedings Hans-Jürgen Ritter-Coulais, Monique Ritter-Coulais v Finanzamt Germersheim, THE COURT (Grand Chamber), composed of V. Skouris, President, P. Jann, C.W.A.