CELEX: 62016CA0020
Language: en
Date: 2017-06-22 00:00:00
Title: Case C-20/16: Judgment of the Court (Tenth Chamber) of 22 June 2017 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Wolfram Bechtel, Marie-Laure Bechtel v Finanzamt Offenburg (Reference for a preliminary ruling — Freedom of movement of workers — Income received in a Member State other than the Member State of residence — Method of exemption with maintenance of progressivity in the Member State of residence — Pension and health insurance contributions levied on income received in a Member State other than the Member State of residence — Deduction of those contributions — Condition relating to the absence of a direct link with exempted tax revenues)

21.8.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 277/12
            
         Judgment of the Court (Tenth Chamber) of 22 June 2017 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Wolfram Bechtel, Marie-Laure Bechtel v Finanzamt Offenburg
   (Case C-20/16) (1)
   
   ((Reference for a preliminary ruling - Freedom of movement of workers - Income received in a Member State other than the Member State of residence - Method of exemption with maintenance of progressivity in the Member State of residence - Pension and health insurance contributions levied on income received in a Member State other than the Member State of residence - Deduction of those contributions - Condition relating to the absence of a direct link with exempted tax revenues))
   (2017/C 277/15)
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicants: Wolfram Bechtel, Marie-Laure Bechtel
   
      Defendant: Finanzamt Offenburg
   
      Operative part of the judgment
   
   Article 45 TFEU must be interpreted to the effect that it precludes legislation of a Member State, such as that at issue in the main proceedings, under which a taxpayer residing in that Member State and working for the public administration of another Member State may not deduct from the income tax basis of assessment in her Member State of residence the pension and health insurance contributions deducted from her wages in the Member State of employment, in contrast to comparable contributions paid to the social security fund of her Member State of residence, where, under the Convention for the avoidance of double taxation between the two Member States, the wages must not be taxed in the worker’s Member State of residence and merely increase the tax rate to be applied to other income.
   
      (1)  OJ C 118, 4.4.2016.