Case C-425/11: Judgment of the Court (Third Chamber) of 28 February 2013 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Katja Ettwein v Finanzamt Konstanz (Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Equal treatment — Self-employed frontier workers — Nationals of a Member State of the Union — Business income received in that Member State — Transfer of residence to Switzerland — Refusal of a tax advantage in that Member State because of the transfer of residence)
Date: 2013-02-28
Institutions: Court of Justice
Subjects: Germany, Switzerland, agreement (EU), equal treatment, free movement of persons, frontier worker, interpretation of the law, residential mobility, self-employed person, tax system








C_2013114EN.01001301.xml










20.4.2013   


EN


Official Journal of the European Union


C 114/13





Judgment of the Court (Third Chamber) of 28 February 2013 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Katja Ettwein v Finanzamt Konstanz
(Case C-425/11) (1)

(Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons - Equal treatment - Self-employed frontier workers - Nationals of a Member State of the Union - Business income received in that Member State - Transfer of residence to Switzerland - Refusal of a tax advantage in that Member State because of the transfer of residence)
2013/C 114/17
Language of the case: German

Referring court

Finanzgericht Baden-Württemberg

Parties to the main proceedings


Applicant: Katja Ettwein

Defendant: Finanzamt Konstanz

Re:

Request for a preliminary ruling — Finanzgericht Baden-Württemberg — Interpretation of the Agreement of 21 June 1999 between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons, approved in the name of the Community, by decision of the Council and the Commission of 4 April 2002 (OJ 2002 L 114, p. 6), in particular Articles 1, 2, 11, 16 and 21 and Articles 9, 13 and 15 of Annex I — Direct taxation of frontier workers — Legislation of a Member State allowing joint taxation of spouses (‘Ehegattensplitting’) if they live in a Member State of the European Union or the European Economic Area but not if they live in the Swiss Confederation

Operative part of the judgment

Article 1(a) of the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons, signed in Luxembourg on 21 June 1999, and Articles 9(2), 13(1) and 15(2) of Annex I to that Agreement must be interpreted as precluding legislation of a Member State which refuses the benefit of joint taxation with the use of the ‘splitting’ method, provided for by that legislation, to spouses who are nationals of that State and subject to income tax in that State on their entire taxable income, on the sole ground that their residence is situated in the territory of the Swiss Confederation.


(1)  OJ C 331, 12.11.2011.