do-me/EUR-LEX huggingface dataset:
Case C-15/22, Finanzamt G (Development aid projects): Judgment of the Court (Fifth Chamber) of 7 September 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — RF v Finanzamt G (Reference for a preliminary ruling — Development cooperation — Direct taxation — Income tax — Exemption granted to employees assigned to development aid projects financed from national budgetary resources — Difference in treatment of employees assigned to a project financed by the European Development Fund — Article 63(1) TFEU — Free movement of capital — Article 4(3) TEU — Duty of sincere cooperation — Facilitating the tasks of the European Union — Articles 208 and 210 TFEU — Development cooperation — Obligation to promote policies in the area of development cooperation — Invocability)
Date: 2023-09-07
Institutions: Court of Justice
Subjects: EU financing, European Development Fund, development aid, direct tax, equal treatment, free movement of capital, labour relations, pay, personal income tax, tax exemption








C_202300192EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2023/192


23.10.2023





Judgment of the Court (Fifth Chamber) of 7 September 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — RF v Finanzamt G
(Case C-15/22, (1) Finanzamt G (Development aid projects))
(Reference for a preliminary ruling - Development cooperation - Direct taxation - Income tax - Exemption granted to employees assigned to development aid projects financed from national budgetary resources - Difference in treatment of employees assigned to a project financed by the European Development Fund - Article 63(1) TFEU - Free movement of capital - Article 4(3) TEU - Duty of sincere cooperation - Facilitating the tasks of the European Union - Articles 208 and 210 TFEU - Development cooperation - Obligation to promote policies in the area of development cooperation - Invocability)
(C/2023/192)
Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings


Applicant: RF

Defendant: Finanzamt G

Operative part of the judgment

Article 4(3) TEU in conjunction with Articles 208 and 210 TFEU must be interpreted as not precluding a national tax practice whereby there is no exemption from income tax for the salary earned by a worker assigned to an activity associated with public development aid where that activity is financed by a European Development Fund, whereas that exemption is granted where at least 75 % of the financing for such an activity is provided by a ministry responsible for development cooperation or by a private development aid company belonging to the Member State concerned.


(1)  
            OJ C 165, 19.4.2022.


ELI: http://data.europa.eu/eli/C/2023/192/oj
ISSN 1977-091X (electronic edition)