Court of Justice 13 July 2006, C-329/05 (Finanzamt Dinslaken v Gerold Meindl.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In these proceedings, the Bundesfinanzhof (Federal Finance Court) (Germany) refers to the Court the question as to whether Article 52 of the EC Treaty (now, after amendment, Article 43 EC) must be construed as precluding national provisions which, when applied, result in a resident taxpayer being refused joint assessment with his