CELEX: 62022CN0015
Language: en
Date: 2022-01-06 00:00:00
Title: Case C-15/22: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 6 January 2022 — RF v Finanzamt G

19.4.2022   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 165/26
            
         
      Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 6 January 2022 — RF v Finanzamt G
      (Case C-15/22)
      (2022/C 165/34)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicant: RF
      
         Defendant: Finanzamt G
      
         Question referred
      
      Are Article 4(3) of the TEU and Article 208, read in conjunction with Article 210 of the TFEU, to be interpreted as precluding a national administrative practice according to which tax is not waived in cases where a development cooperation project is financed by the European Development Fund, while salary that a worker earns from a current employment relationship in respect of an activity associated with German official development assistance within the framework of technical or financial cooperation that is financed to at least 75 % by a Federal Ministry responsible for development cooperation or else by a state-owned private development assistance association is, in certain conditions, exempted from taxation?