CELEX: 62015CN0496
Language: en
Date: 2015-09-22 00:00:00
Title: Case C-496/15: Request for a preliminary ruling from the Landessozialgericht Rheinland-Pfalz, Mainz (Germany) lodged on 22 September 2015 — Alphonse Eschenbrenner v Bundesagentur für Arbeit

21.12.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 429/8
            
         Request for a preliminary ruling from the Landessozialgericht Rheinland-Pfalz, Mainz (Germany) lodged on 22 September 2015 — Alphonse Eschenbrenner v Bundesagentur für Arbeit
   (Case C-496/15)
   (2015/C 429/12)
   Language of the case: German
   
      Referring court
   
   Landessozialgericht Rheinland-Pfalz, Mainz
   
      Parties to the main proceedings
   
   
      Applicant: Alphonse Eschenbrenner
   
      Defendant: Bundesagentur für Arbeit
   
      Questions referred
   
   
               1.
            
            
               Is it compatible with the rules of primary and/or secondary EU law (in particular Article 45 TFEU (formerly Article 39 EC) and Article 7 of Regulation (EU) No 492/2011 (1)), in the case of an employee who pursues an occupational activity in Germany, who is resident in another Member State and not subject to income tax liability in Germany, and for whom insolvency benefit, under the provisions applicable to him, is not taxable, that, in the event of his employer’s insolvency, the remuneration from employment used to calculate his insolvency benefit is subject to the notional taxation that would be charged as a deduction on his remuneration from employment were he subject to income tax liability in Germany, if he no longer has the possibility of asserting a claim against his employer for his residual gross remuneration?
            
         
               2.
            
            
               If Question 1 is answered in the negative, can it be considered compatible with the rules of primary and/or secondary EU law if, in the circumstances described, the employee retains the possibility of asserting a claim against his employer for his residual gross remuneration?
            
         
      (1)  Regulation (EU) No 492/2011 of the European Parliament and of the Council of 5 April 2011 on freedom of movement for workers within the Union Text with EEA relevance, OJ 2011 L 141, p. 1.