CELEX: 62014CA0241
Language: en
Date: 2015-11-19 00:00:00
Title: Case C-241/14: Judgment of the Court (Third Chamber) of 19 November 2015 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Roman Bukovansky v Finanzamt Lörrach (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 — Relationship between that agreement and bilateral agreements on double taxation — Equal treatment — Discrimination on grounds of nationality — National of a Member State of the European Union — Frontier workers — Income tax — Allocation of fiscal sovereignty — Connecting factor for tax purposes — Nationality)

18.1.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 16/10
            
         Judgment of the Court (Third Chamber) of 19 November 2015 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Roman Bukovansky v Finanzamt Lörrach
   (Case C-241/14) (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 - Relationship between that agreement and bilateral agreements on double taxation - Equal treatment - Discrimination on grounds of nationality - National of a Member State of the European Union - Frontier workers - Income tax - Allocation of fiscal sovereignty - Connecting factor for tax purposes - Nationality))
   (2016/C 016/11)
   Language of the case: German
   
      Referring court
   
   Finanzgericht Baden-Württemberg — Germany
   
      Parties to the main proceedings
   
   
      Applicant: Roman Bukovansky
   
      Defendant: Finanzamt Lörrach
   
      Operative part of the judgment
   
   The principles of non-discrimination and of equal treatment, set out in Article 2 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 in Article 9 of Annex I to that agreement, must be interpreted as not precluding a bilateral agreement on double taxation, such as the Agreement of 11 August 1971 between the Swiss Confederation and the Federal Republic of Germany, as amended by the revising Protocol of 12 March 2002, under which the power to tax the employment income of a German taxpayer who does not have Swiss nationality, although he has transferred his residence from Germany to Switzerland, whilst retaining his place of employment in the first of those States, is vested in the State in which that income originates, namely the Federal Republic of Germany, whereas the power to tax the employment income of a Swiss national who is in an analogous situation is vested in the new State of residence, in this case the Swiss Confederation.
   
      (1)  OJ C 303, 8.9.2014.