CELEX: 62010CN0240
Language: en
Date: 2010-05-14 00:00:00
Title: Case C-240/10: Reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 14 May 2010 — Cathy Schulz-Delzers and Pascal Schulz v Finanzamt Stuttgart III

14.8.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 221/18
            
         Reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 14 May 2010 — Cathy Schulz-Delzers and Pascal Schulz v Finanzamt Stuttgart III
   (Case C-240/10)
   ()
   2010/C 221/29
   Language of the case: German
   
      Referring court
   
   Finanzgericht Baden-Württemberg
   
      Parties to the main proceedings
   
   
      Applicant: Cathy Schulz-Delzers and Pascal Schulz
   
      Defendant: Finanzamt Stuttgart III
   
      Questions referred
   
   
               1.
            
            
               
                           (a)
                        
                        
                           Is Paragraph 3(64) of the Einkommensteuergesetz (Law on Income Tax), in the version applicable in 2005 and 2006, compatible with the freedom of movement of workers pursuant to Article 45 of the ‘Consolidated Version of the Treaty on the Functioning of the European Union’ (TFEU) (Article 39 of the Treaty on the Establishment of the European Community; ‘EC Treaty’)?
                        
                     
                           (b)
                        
                        
                           Does Paragraph 3(64) of the Einkommensteuergesetz, in the version applicable in 2005 and 2006, constitute covert discrimination on grounds of nationality prohibited by Article 18 TFEU (Article 12 EC Treaty)?
                        
                     
         
               2.
            
            
               If the reply to the first question is in the negative: is Paragraph 3(64) of the Einkommensteuergesetz, in the version applicable in 2005 and 2006, compatible with the freedom of movement of Union citizens under Article 21 TFEU (Article 18 EC Treaty)?