Opinion of the Advocate General — ECLI:EU:C:2011:352
Date: 2011-05-26
Language of the case: German
Subject matter: Anti-discrimination;Non-discrimination on grounds of nationality
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment Freedom of movement for persons – Workers – Equal treatment – Income tax (Art. 39 EC) Article 39 EC must be interpreted as not precluding a provision of national income tax legislation according to which allowances, granted to a civil servant of a Member State working in another Member State in order to compensate for a loss of purchasing power at the place of secondment, are not taken into account in determining the tax rate applicable in the first Member State to the other income of the taxpayer or of his spouse, whereas equivalent allowances granted to a civil servant of that other Member State working in the territory of the first Member State are taken into account for the purposes of determining that tax rate. (see para. 43, operative part)