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18/10/2012

Opinion in case C-425/11 - Katja Ettwein v Finanzamt Konstanz

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


Agreement between the European Community and its Member States on the one hand and the Swiss Confederation on the other hand, on the free movement of persons – Direct taxation of self-employed frontier workers – Refusal of a tax advantage in a Member State owing to the transfer of residence – Exclusion of spouses residing in Switzerland from joint taxation relief (Ehegattensplitting) applicable to residents of the Member States of the Union or of the European Economic Area – Equal treatment

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