On 27 September 2007, the hearing in the case of Per Gronfeldt und Tatiana Gronfeld v. Finanzamt Hamburg-Am Tierpark (C-436/06) took place before the European Court of Justice (ECJ). A request for a preliminary ruling, lodged by the Financial Court of Hamburg on 20 September 2006, was published in the Official Journal of the European Union of 30 December 2006. Details of t…