CELEX: 62015CA0478
Language: en
Date: 2016-09-21 00:00:00
Title: Case C-478/15: Judgment of the Court (Sixth Chamber) of 21 September 2016 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Peter Radgen, Lilian Radgen v Finanzamt Ettlingen (Reference for a preliminary ruling — Taxation — 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 — Income tax — Exemption of income derived from part-time employment as a teacher with a legal person governed by public law established in a Member State of the European Union or in a State to which the Agreement on the European Economic Area of 2 May 1992 applies — Legislation of a Member State excluding from that exemption income derived from such employment with a legal person governed by public law established in Switzerland)

14.11.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 419/22
            
         Judgment of the Court (Sixth Chamber) of 21 September 2016 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Peter Radgen, Lilian Radgen v Finanzamt Ettlingen
   (Case C-478/15) (1)
   
   ((Reference for a preliminary ruling - Taxation - 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 - Income tax - Exemption of income derived from part-time employment as a teacher with a legal person governed by public law established in a Member State of the European Union or in a State to which the Agreement on the European Economic Area of 2 May 1992 applies - Legislation of a Member State excluding from that exemption income derived from such employment with a legal person governed by public law established in Switzerland))
   (2016/C 419/29)
   Language of the case: German
   
      Referring court
   
   Finanzgericht Baden-Württemberg
   
      Parties to the main proceedings
   
   
      Applicants: Peter Radgen, Lilian Radgen
   
      Defendant: Finanzamt Ettlingen
   
      Operative part of the judgment
   
   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, signed in Luxembourg on 21 June 1999, concerning the equal treatment of employees must be interpreted as precluding the legislation of a Member State, such as the legislation at issue in the main proceedings, under which a resident national with unlimited liability to income tax who has exercised the right to freedom of movement in order to work as an employee on a part-time basis in the teaching profession for a legal person governed by public law established in Switzerland is denied a tax exemption in respect of the income from that employment whereas such an exemption would be granted if that person had been so employed by a legal person governed by public law established in that Member State, in another Member State of the European Union or in another State to which the Agreement on the European Economic Area of 2 May 1992 applies.
   
      (1)  OJ C 16, 18.1.2016.