CELEX: 62015CN0478
Language: en
Date: 2015-09-08 00:00:00
Title: Case C-478/15: Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 8 September 2015 — Peter Radgen, Lilian Radgen v Finanzamt Ettlingen

18.1.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 16/14
            
         Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 8 September 2015 — Peter Radgen, Lilian Radgen v Finanzamt Ettlingen
   (Case C-478/15)
   (2016/C 016/16)
   Language of the case: German
   
      Referring court
   
   Finanzgericht Baden-Württemberg
   
      Parties to the main proceedings
   
   
      Applicants: Peter Radgen, Lilian Radgen
   
      Defendant: Finanzamt Ettlingen
   
      Question referred
   
   Must 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 of 21 June 1999 (OJ 2002 L 114, p. 6), in particular its preamble, Articles 1, 2, 4, 11, 16, 21 thereof and Articles 7, 9 and 15 of Annex I thereto, be interpreted as precluding legislation of a Member State under which a citizen with unlimited tax liability in that State is denied the deduction of a tax-free allowance for a part-time teaching activity because that activity is not carried out for or on behalf of a public-law legal person established in a Member State of the European Union or in a State to which the Agreement on the European Economic Area applies, but is carried out for or on behalf of a public-law legal person established in the territory of the Swiss Confederation?