28/02/2013
Judgment in case C-425/11 - Katja Ettwein v Finanzamt Konstanz
Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany)
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 – Self-employed frontier workers – Nationals of a Member State of the Union – Business income received in that Member State – Transfer of residence to Switzerland – Refusal of a tax advantage in that Member State because of the transfer of residence
author(s): Court of Justice of the EU