On 6 March 2007, the European Court of Justice (ECJ) gave its decision in the case Meilicke and Others v. Finanzamt Bonn-Innenstadt (C-292/04). Advocate General (AG) Tizzano gave his Opinion in the case on 10 November 2005 and a second Opinion was delivered by AG Stix-Hackl on 5 October 200. Details of the ECJ's judgment are summarized below.
(a) Facts. A German-resident individual in 1995 to 1997 derived dividends from shareholdings in Danish and Netherlands joint-stock…