Court of Justice (Grand Chamber) 5 July 2005, C-376/03 (D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.)

Parties Grounds Operative part Parties In Case C-376/03, REFERENCE for a preliminary ruling under Article 234 EC from the Gerechtshof te ’s-Hertogenbosch (Netherlands), made by decision of 24 July 2003, received at the Court on 8 September 2003, in the proceedings D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen, THE COURT (Grand Chamber), composed of V.