Case C-478/15: Judgment of the Court (Sixth Chamber) of 21 September 2016 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Peter Radgen, Lilian Radgen v Finanzamt Ettlingen (Reference for a preliminary ruling — Taxation — 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 — Income tax — Exemption of income derived from part-time employment as a teacher with a legal person governed by public law established in a Member State of the European Union or in a State to which the Agreement on the European Economic Area of 2 May 1992 applies — Legislation of a Member State excluding from that exemption income derived from such employment with a legal person governed by public law established in Switzerland)
Date: 2016-09-21
Institutions: Court of Justice
Subjects: Switzerland, agreement (EU), discrimination on the basis of nationality, free movement of persons, public institution, tax exemption, tax system, teacher








C_2016419EN.01002202.xml










14.11.2016   


EN


Official Journal of the European Union


C 419/22





Judgment of the Court (Sixth Chamber) of 21 September 2016 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Peter Radgen, Lilian Radgen v Finanzamt Ettlingen
(Case C-478/15) (1)

((Reference for a preliminary ruling - Taxation - 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 - Income tax - Exemption of income derived from part-time employment as a teacher with a legal person governed by public law established in a Member State of the European Union or in a State to which the Agreement on the European Economic Area of 2 May 1992 applies - Legislation of a Member State excluding from that exemption income derived from such employment with a legal person governed by public law established in Switzerland))
(2016/C 419/29)
Language of the case: German

Referring court

Finanzgericht Baden-Württemberg

Parties to the main proceedings


Applicants: Peter Radgen, Lilian Radgen

Defendant: Finanzamt Ettlingen

Operative part of the judgment

The provisions 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, concerning the equal treatment of employees must be interpreted as precluding the legislation of a Member State, such as the legislation at issue in the main proceedings, under which a resident national with unlimited liability to income tax who has exercised the right to freedom of movement in order to work as an employee on a part-time basis in the teaching profession for a legal person governed by public law established in Switzerland is denied a tax exemption in respect of the income from that employment whereas such an exemption would be granted if that person had been so employed by a legal person governed by public law established in that Member State, in another Member State of the European Union or in another State to which the Agreement on the European Economic Area of 2 May 1992 applies.


(1)  OJ C 16, 18.1.2016.