EN
C 15/28
Official Journal of the European Union
16.1.2023
Parties to the main proceedings Applicant: AB Defendant: Finanzamt Köln-Süd
Question referred Are 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, (1) which entered into force on 1 June 2002 (‘the Agreement on the Free Movement of Persons’; ‘the AFMP’), in particular Articles 7 and 15 of the AFMP, read in conjunction with Article 9(2) of Annex I to the AFMP (right to equal treatment), to be interpreted as precluding legislation of a Member State under which employees who are nationals of an EU or EEA Member State (including Germany) and who reside (with their place of residence or habitual abode) in Germany or in EU/EEA States may voluntarily apply for an assessment of income tax that takes into account income from employment that is taxable in Germany (‘voluntary assessment’), in particular in order to receive an income tax refund allowing for expenses (income-related expenses) and crediting German wage tax withheld as part of the tax deduction procedure, but that right is denied to German and Swiss nationals residing in Switzerland?
(1)
OJ 2002 L 114, p. 6.
Request for a preliminary ruling from the Bundesarbeitsgericht (Germany) lodged on 10 October 2022 — JK v Kirchliches Krankenhaus (Case C-630/22) (2023/C 15/30) Language of the case: German Referring court Bundesarbeitsgericht
Parties to the main proceedings Applicant, respondent and appellant on a point of law: JK Defendant, appellant and respondent on a point of law: Kirchliches Krankenhaus
Questions referred 1.
Is it compatible with EU law, in particular Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation (‘Directive 2000/78/EC’) (1) in light of Article 21 of the Charter of Fundamental Rights of the European Union (‘the Charter’), if a national provision provides that a private organisation whose ethos is based on religious principles (a) may deem unsuitable for employment in its establishment persons who have left a particular religious community prior to the establishment of the employment relationship, or (b) may require of its staff that they have not left a particular religious community prior to the establishment of the employment relationship, or (c) may make it a condition of employment that a member of staff who has left a particular religious community prior to the establishment of the employment relationship rejoin said community, if it does not also require its staff to belong to that religious community?