ECLI:EU:C:2006:599•Opinion of Advocate General Stix-Hackl delivered on 21 September 2006.#Commission of the European Communities v Federal Republic of Germany.#Failure by a Member State to fulfil its obligations - Articles 18 EC, 39 EC, 43 EC and 49 EC - Income tax legislation - School fees - Tax deductibility limited to school fees paid to national private establishments.#Case C-318/05.