CELEX: 62011CN0544
Language: en
Date: 2011-10-24 00:00:00
Title: Case C-544/11: Reference for a preliminary ruling from the Finanzgericht Rheinland-Pfalz (Germany) lodged on 24 October 2011 — Helga Petersen, Peter Petersen v Finanzamt Ludwigshafen

28.1.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 25/31
            
         
      Reference for a preliminary ruling from the Finanzgericht Rheinland-Pfalz (Germany) lodged on 24 October 2011 — Helga Petersen, Peter Petersen v Finanzamt Ludwigshafen
      (Case C-544/11)
      (2012/C 25/57)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Rheinland-Pfalz
      
         Parties to the main proceedings
      
      
         Applicants: Helga Petersen, Peter Petersen
      
         Defendant: Finanzamt Ludwigshafen
      
         Question referred
      
      Is a legal provision compatible with Article 49 of the Treaty establishing the European Community (in the version of the Nice Treaty signed on 26 February 2001; now Article 56 of the Treaty on the Functioning of the European Union) if it makes a tax exemption for income of an employee who is taxable in Germany dependent on the employer being established in Germany, but does not provide for such exemption if the employer is established in another EU Member State?