Mr. Meindl, a German resident, claimed the joint assessment for spouses in Germany. However, the tax authority (Finanzamt) refused this beneficial treatment for spouses, because Mrs. Meindl, who lived in Austria, had considerable tax-free income in Austria. For the tax authority, tax-free foreign income is not paid "under German law" and therefore must be taken into consideration when determining the threshold for the application to be treated fully liable to tax. As a consequence, no state considered Mr. and Mrs. Meindl's personal and family circumstances. Thereupon, the case was brought before the ECJ. In July, Advocate General Léger submitted his opinion on the case. He mainly declared - with reference to Zurstrassen and Wallentin - that the refusal of a joint assessment for spouses infringes upon the freedom of establishment. Sabine Dommes critically analyses the Advocate General's opinion and draws parallels to Austrian tax law.