CELEX: 62011CA0544
Language: en
Date: 2013-02-28 00:00:00
Title: Case C-544/11: Judgment of the Court (First Chamber) of 28 February 2013 (request for a preliminary ruling from the Finanzgericht Rheinland-Pfalz — Germany) — Helga Petersen, Peter Petersen v Finanzamt Ludwigshafen (Freedom to provide services — Freedom of movement for workers — Legislation of a Member State allowing exemption from taxation on income received for work carried out in another State in the context of development aid — Conditions — Establishment of the employer within the national territory — Refusal where the employer is established in another Member State)

20.4.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 114/15
            
         Judgment of the Court (First Chamber) of 28 February 2013 (request for a preliminary ruling from the Finanzgericht Rheinland-Pfalz — Germany) — Helga Petersen, Peter Petersen v Finanzamt Ludwigshafen
   (Case C-544/11) (1)
   
   (Freedom to provide services - Freedom of movement for workers - Legislation of a Member State allowing exemption from taxation on income received for work carried out in another State in the context of development aid - Conditions - Establishment of the employer within the national territory - Refusal where the employer is established in another Member State)
   2013/C 114/20
   Language of the case: German
   
      Referring court
   
   Finanzgericht Rheinland-Pfalz
   
      Parties to the main proceedings
   
   
      Applicants: Helga Petersen, Peter Petersen
   
      Defendant: Finanzamt Ludwigshafen
   
      Re:
   
   Request for a preliminary ruling — Finanzgericht Rheinland-Pfalz — Interpretation of Article 56 TFEU — Restrictions on the freedom to provide services within the European Union — Legislation of a Member State allowing exemption from taxation of income received for work carried out abroad in the context of development aid — Restriction of that exemption to situations where the employer is established within the national territory
   
      Operative part of the judgment
   
   Article 45 TFEU must be interpreted as precluding national legislation of a Member State pursuant to which income received for employment activities by a taxpayer who is resident in that Member State and has unlimited tax liability is exempt from income tax if the employer is established in that Member State, but is not so exempt if that employer is established in another Member State.
   
      (1)  OJ C 25, 28.1.2012.