CELEX: C1996/370/11
Language: en
Date: 1996-12-07 00:00:00
Title: Reference for a preliminary ruling from the Verwaltungsgericht, Düsseldorf, by order of that court of 24 September 1996 in the administrative proceedings between Stadt Dormagen and Bezirksregierung Düsseldorf, joined party: Klaus Mäckel (Case C-334/96)

7 . 12 . 96              EN 1                 Official Journal of the European Communities                                 No C 370 / 5
Pleas in law and main arguments adduced in support:                      Concerning freedom of movement for workers and the tax
                                                                         status of Franco-German frontier workers
The period within which the Member States were to
comply with the provisions of the Directive expired on
21 March 1994 . The Commission notes that the Hellenic                   — Whether the principle of freedom of movement for
Republic has still not complied with the Directive .                         workers, as embodied in the Treaty of Rome and the
                                                                             implementing legislation, is contravened by a tax
f 1 ) OJ No L 297, 13 . 10 . 1992, p . 1 .                                   regime, applicable to frontier workers, of the kind
                                                                             provided for by the Franco-German Convention, in so
                                                                             far as the latter lays down taxation arrangements which
                                                                             are different for people whose remuneration is paid by a
                                                                             public entity as compared with those whose
                                                                             remuneration is paid by private persons and as a result
Reference for a preliminary ruling from the                                  is liable to have an impact on access to posts in the
Verwaltungsgericht, Diisseldorf, by order of that court of                   public or private sectors depending on residence in one
24 September 1996 in the administrative proceedings                          State or another,
between Stadt Dormagen and Bezirksregierung Diisseldorf,
                   joined party: Klaus Mackel
                           ( Case C-334/96 )                             — Whether a rule under which a frontier worker receiving
                             ( 96/C 370/11 )                                 remuneration from a State or an agency thereof
                                                                             governed by public law is taxable in that State,
                                                                             whereas, if the frontier worker has the nationality of the
Reference has been made to the Court of Justice of the                       other State but is not at the same time a national of the
European Communities by an order of the First Chamber of                     first State, his remuneration is taxable in the State
the Verwaltungsgericht ( Administrative Court), Diisseldorf,                 where the frontier worker resides is compatible with the
of 24 September 1996, which was received at the Court                        principle of freedom of movement and the abolition of
Registry on 10 October 1996 , for a preliminary ruling in                    all discrimination on grounds of nationality,
the administrative proceedings between Stadt Dormagen
( Town of Dormagen ) and Bezirksregierung Diisseldorf
( Diisseldorf District Administration ), joined party: Klaus             — Whether a tax provision which lays down for frontier
Mackel, on the following question :                                          workers employed by persons governed by public law a
                                                                             tax regime which differs according to whether they are
Is Article 2(1 ) and (4 ) of Council Directive 76/207/EEC of                 nationals only of that State or have dual nationality is
9 February 1976 on the implementation of the principle of                    compatible with Article 7 of the Treaty;
equal treatment for men and women as regards access to
employment, vocational training and promotion, and
working conditions C ) to be interpreted as precluding a rule            Concerning the special tax regime for teachers
of national law under which in areas of activity in the
public sector in which fewer women than men are
employed in the relevant higher post in a career group,                  — Whether the principle of freedom of movement for
where men and women candidates for promotion are                             workers, as embodied in the Treaty, is contravened by
equally qualified ( as regards suitability, competence and                   tax rules which are liable to affect the choice made by
professional performance ) women must be given priority                      teachers in the contracting States as to whether to work
unless reasons specific to a male candidate predominate ?                    on a more or less long-term basis in another State
                                                                             having regard to the differences, based on the duration
(!) OJ No L 39, 14 . 2 . 1976 , p . 40 .                                     of employment, in the tax regimes of the States in
                                                                             question;
                                                                         Concerning the tax credit mechanism introduced by
                                                                         Article 20 of the Franco-German Convention as regards
Reference for a preliminary ruling by the Tribunal                       residents of France
Administratif de Strasbourg, by judgment of that court of
10 October 1996 in the case of Mr and Mrs Robert Gilly
       against Directeur des Services Fiscaux du Bas-Rhin                — Whether the objective of abolishing double taxation
                           ( Case C-336/96 )                                 laid down in Article 220 of the Treaty must be
                                                                             regarded, in view of the time which the Member States
                             ( 96/C 370/ 12 )                                have had to implement it, as now having the status of a
                                                                             directly applicable rule under which double taxation
Reference has been made to the Court of Justice of the                       may no longer take place and whether the objective of
European Communities by judgment of the Tribunal                             avoiding double taxation assigned to the Member States
Administratif ( Administrative Court), Strasbourg, of                        by Article 220 is contravened by a tax convention under
10 October 1996, received at the Court Registry on                           which the tax regime applicable to frontier workers of
11 October 1996 , for a preliminary ruling in the case of Mr                 States party to the convention varies according to their
and Mrs Robert Gilly v. Directeur des Services Fiscaux du                    nationality and the public or private nature of the post
Bas-Rhin ( Director of Taxes for the Bas-Rhin ) on the                       held and whether a tax credit tax regime applicable to a
following questions:                                                         household living in one State which does not take into