Case C-329/05: Judgment of the Court (First Chamber) of 25 January 2007 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Finanzamt Dinslaken v Gerold Meindl (Freedom of establishment — Article 52 of the EC Treaty (now, after amendment, Article 43 EC) — Self-employed person — Income tax — Spouses who live apart on a non-permanent basis — Refusal of joint assessment — Spouses residing separately — Wage compensation benefits for the non-resident spouse — Income not subject to tax in the spouse's Member State of residence)