Case C-496/15: Judgment of the Court (Second Chamber) of 2 March 2017 (request for a preliminary ruling from the Landessozialgericht Rheinland-Pfalz, Mainz — Germany) — Alphonse Eschenbrenner v Bundesagentur für Arbeit (Reference for a preliminary ruling — Freedom of movement for workers — Article 45 TFEU — Regulation (EU) No 492/2011 — Article 7 — Equal treatment — Frontier worker subject to income tax in the Member State of residence — Benefit paid by the Member State of employment in the event of the employer’s insolvency — Detailed rules for the calculation of the insolvency benefit — Notional taking into account of the income tax of the Member State of employment — Insolvency benefit lower than the previous net remuneration — Bilateral convention for the avoidance of double taxation)
Date: 2017-03-02
Institutions: Court of Justice
Subjects: double taxation, equal treatment, financial solvency, free movement of workers, frontier worker, personal income tax, remuneration of work, residence








C_2017121EN.01000401.xml










18.4.2017   


EN


Official Journal of the European Union


C 121/4





Judgment of the Court (Second Chamber) of 2 March 2017 (request for a preliminary ruling from the Landessozialgericht Rheinland-Pfalz, Mainz — Germany) — Alphonse Eschenbrenner v Bundesagentur für Arbeit
(Case C-496/15) (1)

((Reference for a preliminary ruling - Freedom of movement for workers - Article 45 TFEU - Regulation (EU) No 492/2011 - Article 7 - Equal treatment - Frontier worker subject to income tax in the Member State of residence - Benefit paid by the Member State of employment in the event of the employer’s insolvency - Detailed rules for the calculation of the insolvency benefit - Notional taking into account of the income tax of the Member State of employment - Insolvency benefit lower than the previous net remuneration - Bilateral convention for the avoidance of double taxation))
(2017/C 121/05)
Language of the case: German

Referring court

Landessozialgericht Rheinland-Pfalz, Mainz

Parties to the main proceedings


Applicant: Alphonse Eschenbrenner

Defendant: Bundesagentur für Arbeit

Operative part of the judgment

Article 45 TFUE and Article 7 of Regulation (EU) No 492/2011 of the European Parliament and of the Council of 5 April 2011 on freedom of movement for workers within the Union must be interpreted as not precluding, in circumstances such as those at issue in the main proceedings, the amount of the insolvency benefit awarded by a Member State to a frontier worker who is not subject to income tax in that State, and for whom that benefit, under the provisions applicable to him, is not taxable, from being determined by deducting income tax, as it applies in that State, from the remuneration used to calculate that benefit, with the consequence that that frontier worker, unlike persons working and residing in that State, does not receive a benefit corresponding to his previous net remuneration. The fact that that worker does not have a claim against his employer corresponding to the part of his previous gross salary which he has not received because of that deduction has no effect in that regard.


(1)  OJ C 429, 21.12.2015.