Start by applying a generous amount of penetrating oil. Allow it to soak in for awhile then try to loosen it up again. Apply some more then try again. You may also try heating the fitting if there are no flammable substances around. Just be very careful.
Using a small propane torch has assisted me remove many rusted elements of my vehicles. Check to make sure that the fluid is not flammable however. Heating the tight fitting in small bursts, and then loosening it right after should help free it.