CELEX: 62011CA0425
Language: en
Date: 2013-02-28 00:00:00
Title: Case C-425/11: Judgment of the Court (Third Chamber) of 28 February 2013 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Katja Ettwein v Finanzamt Konstanz (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 — Equal treatment — Self-employed frontier workers — Nationals of a Member State of the Union — Business income received in that Member State — Transfer of residence to Switzerland — Refusal of a tax advantage in that Member State because of the transfer of residence)

20.4.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 114/13
            
         Judgment of the Court (Third Chamber) of 28 February 2013 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Katja Ettwein v Finanzamt Konstanz
   (Case C-425/11) (1)
   
   (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 - Equal treatment - Self-employed frontier workers - Nationals of a Member State of the Union - Business income received in that Member State - Transfer of residence to Switzerland - Refusal of a tax advantage in that Member State because of the transfer of residence)
   2013/C 114/17
   Language of the case: German
   
      Referring court
   
   Finanzgericht Baden-Württemberg
   
      Parties to the main proceedings
   
   
      Applicant: Katja Ettwein
   
      Defendant: Finanzamt Konstanz
   
      Re:
   
   Request for a preliminary ruling — Finanzgericht Baden-Württemberg — Interpretation of the Agreement of 21 June 1999 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, approved in the name of the Community, by decision of the Council and the Commission of 4 April 2002 (OJ 2002 L 114, p. 6), in particular Articles 1, 2, 11, 16 and 21 and Articles 9, 13 and 15 of Annex I — Direct taxation of frontier workers — Legislation of a Member State allowing joint taxation of spouses (‘Ehegattensplitting’) if they live in a Member State of the European Union or the European Economic Area but not if they live in the Swiss Confederation
   
      Operative part of the judgment
   
   Article 1(a) 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, signed in Luxembourg on 21 June 1999, and Articles 9(2), 13(1) and 15(2) of Annex I to that Agreement must be interpreted as precluding legislation of a Member State which refuses the benefit of joint taxation with the use of the ‘splitting’ method, provided for by that legislation, to spouses who are nationals of that State and subject to income tax in that State on their entire taxable income, on the sole ground that their residence is situated in the territory of the Swiss Confederation.
   
      (1)  OJ C 331, 12.11.2011.