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26/05/2011

Opinion in case C-240/10 - Cathy Schulz-Delzers and Pascal Schulz v Finanzamt Stuttgart III

References for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany)



Freedom of movement for workers – Taxation of residence allowances – Exemption of allowances granted to taxpayers employed by a national legal person governed by public law – Absence of such exemption for allowances paid to taxpayers employed in national territory by a legal person governed by public law of another Member State – Conformity with Article 45 TFEU – Non-discrimination and absence of obstacles

author(s): Court of Justice of the EU / Advocate General Mengozzi
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