CELEX: 62010CA0240
Language: en
Date: 2011-09-15 00:00:00
Title: Case C-240/10: Judgment of the Court (Fourth Chamber) of 15 September 2011 (reference for a preliminary ruling from the Finanzgericht Baden-Württemberg, Germany) — Cathy Schulz-Delzers, Pascal Schulz v Finanzamt Stuttgart III (Free movement of persons — Non-discrimination and citizenship of the Union — Income tax — Taking into account expatriation allowances in calculating a tax rate applicable to other revenue applying a progressive tax scale — Taking into account allowances granted to civil servants of another Member State exercising their functions on national territory — Disregarding allowances granted to national civil servants exercising their functions outside national territory — Comparability)

29.10.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 319/9
            
         Judgment of the Court (Fourth Chamber) of 15 September 2011 (reference for a preliminary ruling from the Finanzgericht Baden-Württemberg, Germany) — Cathy Schulz-Delzers, Pascal Schulz v Finanzamt Stuttgart III
   (Case C-240/10) (1)
   
   (Free movement of persons - Non-discrimination and citizenship of the Union - Income tax - Taking into account expatriation allowances in calculating a tax rate applicable to other revenue applying a progressive tax scale - Taking into account allowances granted to civil servants of another Member State exercising their functions on national territory - Disregarding allowances granted to national civil servants exercising their functions outside national territory - Comparability)
   2011/C 319/14
   Language of the case: German
   
      Referring court
   
   Finanzgericht Baden-Württemberg
   
      Parties to the main proceedings
   
   
      Applicants: Cathy Schulz-Delzers, Pascal Schulz
   
      Defendant: Finanzamt Stuttgart III
   
      Re:
   
   Reference for a preliminary ruling — Finanzgericht Baden-Württemberg — Interpretation of Articles 18, 21 and 45 TFEU — National income tax provisions exempting expatriation allowances granted to taxpayers employed by a legal person governed by public law and pertaining to a State-funded salary — Lack of such exemption with regard to allowances paid to taxpayers employed on national territory by a legal person governed by public law of another Member State and pertaining to a salary funded by that other State
   
      Operative part of the judgment
   
   Article 39 EC must be interpreted as not precluding a provision, such as Paragraph 3(64) of the Law on income tax (Einkommensteuergesetz), according to which allowances such as those at issue in the main proceedings, granted to a civil servant of a Member State working in another Member State in order to compensate for a loss of purchasing power at the place of secondment, are not taken into account in determining the tax rate applicable in the first Member State to the other income of the taxpayer or of his spouse, whereas equivalent allowances granted to a civil servant of that other Member State working on the territory of the first Member State are taken into account for the purposes of determining that tax rate.
   
      (1)  OJ C 221, 14.8.2010.