Court of Justice 29 March 2007, C-182/06 (État du Grand Duchy of Luxemburg v Hans Ulrich Lakebrink and Katrin Peters-Lakebrink.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. By this reference for a preliminary ruling, the Cour administrative (Higher Administrative Court), Luxembourg, is basically asking the Court of Justice to clarify whether a national rule such as that contained in Article 157ter of the Law of 4 December 1967 on income tax, as amended (‘the LIR’), is incompatible with the principles