Judgment of the Court (Third Chamber), 28 February 2013

Katja Ettwein v Finanzamt Konstanz

Request for a preliminary ruling from the Finanzgericht Baden-Württemberg

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

Case C‑425/11


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
05/04/2013 Ettwein
Freedom of establishment
  • Freedom of establishment
  • External relations
  • - international agreements
View pdf documents
Judgment
ECLI:EU:C:2013:121		 28/02/2013 Ettwein
Freedom of establishment
  • Freedom of establishment
  • External relations
  • - international agreements
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2013:121		 28/02/2013 Ettwein
Freedom of establishment
  • Freedom of establishment
  • External relations
  • - international agreements
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
21/10/2011 Ettwein
Freedom of establishment
  • Freedom of establishment
  • External relations
  • - international agreements
View pdf documents
Opinion
ECLI:EU:C:2012:650		 18/10/2012 Ettwein
Freedom of establishment
  • Freedom of establishment
  • External relations
  • - international agreements
EUR-Lex text EUR-Lex bilingual text
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Reference for a preliminary ruling – Finanzgericht Baden-Württemberg – Interpretation of the Agreement of 21 June 1999 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, approved in the name of the Community, by decision of the Council and the Commission of 4 April 2002 (OJ 2002 L 114, p. 6) and, in particular, Articles 1, 2, 11, 16 and 21 as well as Articles 9, 13 and 15 of Annex I – Direct taxation of frontier workers – Regulations of a Member State allowing joint assessment of spouses (‘Ehegattensplitting’) if they live in a Member State of the European Union or the European Economic Area, but not if they live in the Swiss Confederation

Systematic classification scheme

1.
-
6 External policy
  6.07 International agreements
    6.07.15 Free trade, association, stabilisation etc. agreements
      6.07.15.02 European countries
-
6 External policy
  6.07 International agreements
    6.07.15 Free trade, association, stabilisation etc. agreements
      6.07.15.02 European countries


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 16/08/2011

Date of the Opinion

  • 18/10/2012

Date of the hearing

Information not available

Date of delivery

28/02/2013


References

Publication in the Official Journal

Application: OJ C 331 from 12.11.2011, p.8

Judgment: OJ C 114 from 20.04.2013, p.13

Name of the parties

Ettwein

Notes on Academic Writings

  1. Parillo, Kristen A.: Germany May Not Deny Benefit of Joint Taxation, ECJ Says, Tax Notes International 2013 p.917-918 (EN)
  2. Roset, Sébastien: Accords CE - Suisse. Application de la jurisprudence Schumacker dans l'hypothèse d'une réglementation allemande refusant un avantage fiscal à un couple de ressortissants allemands, travailleurs indépendants sur le territoire allemand mais ayant transféré leur lieu de résidence en Suisse, Europe 2013 Avril Comm. nº 4 p.35 (FR)
  3. Smit, Daniël: Highlights & Insights on European Taxation 2013 nº 5 p.22-24 (EN)
  4. Cloer, Adrian ; Vogel, Nina: Ausdehnung der Schumacker-Rechtsprechung auch auf Schweizer Grenzgänger, Der Betrieb 2013 p.1141-1144 (DE)
  5. Cloer, Adrian ; Vogel, Nina: Swiss Frontier Worker Can Claim the Benefits of Schumacker: the ECJ Decision in Ettwein (Case C-425/11), European Taxation 2013 p.531-535 (EN)
  6. Bernardeau, Ludovic ; Peiffert, Olivier: Jurisprudence de la CJUE : fiscalité directe (janv./juin 2013). Fiscalité des personnes physiques, Revue de droit fiscal 2013 p.29-30 (FR)
  7. O'Shea, Tom: ECJ Determines Applicability of German Tax Advantages for Swiss Residents, Tax Notes International 2013 p.257-260 (EN)
  8. Martín Jiménez, Adolfo: Impuestos directos y acuerdos con terceros estados - Sentencia del TJUE (Sala Tercera) de 28 de febrero de 2013, Katja Ettwein / Finanzamt Konstanz, Asunto C-425/11, Revista española de Derecho Financiero 2013 nº 158 p.297-299 (ES)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Finanzgericht Baden-Württemberg - Germany

Subject-matter

  • Freedom of establishment
  • External relations
  • - international agreements

Provisions of national law referred to

Einkommensteuergesetz (EStG), Paragraph 1, Absatz 3, Paragraphen 1a, 26, 26a, 26b und 32a Doppelbesteuerungsabkommen Deutschland-Schweiz 1971 (DBA Schweiz 1971), Artikel 7

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

troisième chambre (Cour)

Judge-Rapporteur

Juhász

Advocate General

Jääskinen

Language(s) of the Case

  • German

Language(s) of the Opinion

  • French