Judgment of the Court (Third Chamber) of 18 December 2007. Judgment of the Court (Third Chamber) of 18 December 2007.#Hans-Dieter Jundt and Hedwig Jundt v Finanzamt Offenburg.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Freedom to provide services - Secondary teaching activity - Concept of ‘remuneration’ - Allowances for professional expenses - Legislation concerning tax exemption - Conditions - Remuneration paid by a national university.#Case C-281/06.