Reports of Cases

1998 I-02793

Subject-matter

Preliminary ruling ─ Tribunal Administratif, Strasbourg ─ Interpretation of Arts 7, 48 et seq. of the EC Treaty in relation to a Franco-German tax convention concerning the income tax of frontier workers which distinguishes (a) between public sector and private sector remuneration, and (b) as regards public sector remuneration, between workers possessing one or other of the two nationalities ─ Interpretation of Art. 48 et seq. of the EC Treaty in relation to a Franco-German tax convention concerning the income tax of frontier workers which establishes a special regime for teachers of one contracting State who work for not more than two years in the other ─ Interpretation of Art. 220 of the EC Treaty in relation to a Franco-German tax convention concerning the income tax of frontier workers which, as regards the elimination of double taxation, does not guarantee in all cases the deduction, in the State of residence, of the tax actually paid in the other State

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Maastricht), Article 220 : paragraphs 14, 15, 17, 23, 30
• EC Treaty (Maastricht), Article 48 : paragraphs 18, 22, 30, 35, 38 - 40, 54
• EEC Treaty (Rome), Article 7 : paragraph 36
• EC Treaty (Maastricht), Article 6 : paragraphs 36, 37, 39
• Regulation 1612/68 : paragraph 38
• Court of Justice - Judgment C -137/84 -N11 : paragraph 15
• Court of Justice - Judgment C -292/86 -N12 : paragraph 21
• Court of Justice - Judgment C -131/96 -N10 : paragraph 37
• Court of Justice - Opinion C -336/96 -N66 : paragraph 46
• Court of Justice - Judgment C -279/93 -N31 : paragraph 49
• Court of Justice - Judgment C -279/93 -N32 : paragraph 49

Operative part

• Interprets : EC Treaty (Maastricht), Article 220
• Interprets : EC Treaty (Maastricht), Article 48

Opinion

• EC Treaty (Maastricht), Article 177 : points 23, 24, 29, 30
  
• EC Treaty (Maastricht), Article 48 : points 25, 47, 50, 55, 58, 60
  
• EC Treaty (Maastricht), Article 48 -P2 : points 32, 50, 51
  
• EC Treaty (Maastricht), Article 6 : point 32
  
• EC Treaty (Maastricht), Article 220 : points 34, 35, 47
  
• EC Treaty (Maastricht), Article 100A -P2 : point 47
  
• EC Treaty (Maastricht), Article 95 : points 40, 42
  
• EC Treaty (Maastricht), Article 99 : point 42
  
• Regulation 1612/68 -A07 : points 32, 50
  
• Regulation 1612/68 -A07P2 : point 47
  
• Regulation 1408/71 : point 40
  
• Directive 77/799 : point 42
  
• Court of Justice - Judgment C -134/95 -N17 : point 25
  
• Court of Justice - Judgment C -235/87 -N14 : point 25
  
• Court of Justice - Judgment C -85/78 -N25 : point 29
  
• Court of Justice - Judgment C -343/90 -N15 : point 29
  
• Court of Justice - Judgment C -149/82 -N19 : point 29
  
• Court of Justice - Judgment C -104/95 -N11 : point 30
  
• Court of Justice - Judgment C -83/91 -N32 : point 30
  
• Court of Justice - Judgment C -83/91 -N33 : point 30
  
• Court of Justice - Judgment C -193/94 -N20 : point 32
  
• Court of Justice - Judgment C -137/84 -N11 : point 35
  
• Court of Justice - Judgment C -279/93 -N21 : point 43
  
• Court of Justice - Judgment C -80/94 -N16 : point 43
  
• Court of Justice - Judgment C -107/94 -N36 : point 43
  
• Court of Justice - Judgment C -250/95 -N19 : point 43
  
• Court of Justice - Judgment C -175/88 -N11 : point 50
  
• Court of Justice - Judgment C -175/88 -N12 : point 50
  

Dates

Date of the lodging of the application initiating proceedings

• 11/10/1996

Date of the Opinion

• 20/11/1997

Date of the hearing

Information not available

Date of delivery

12/05/1998

References

Publication in the Official Journal

Application: OJ C 370 from 07.12.1996, p.5

Judgment: OJ C 234 from 25.07.1998, p.6

Name of the parties

Gilly v Directeur des services fiscaux du Bas-Rhin

Notes on Academic Writings

1. Rainer, Anno: Internationales Steuerrecht 1998 p.340-341
2. Lehner, Moris: Internationales Steuerrecht 1998 p.341-342
3. Berrod, F.: Europe 1998 Juillet Comm. nº 255 p.20 + Comm. nº 242 p.14-15
4. Saß, Gert: Zu den Auswirkungen des EU-Vertrags auf die bilateralen Doppelbesteuerungsabkommen, Der Betrieb 1998 p.1482-1484
5. X: Revue de jurisprudence fiscale 1998 p.619-620
6. Novak-Stief, Monika: Grenzgänger und Kassenstaatsprinzip in Doppelbesteuerungsabkommen, European Law Reporter 1998 p.392
7. Klapdor, Ralf: Europäisches Wirtschafts- & Steuerrecht - EWS 1998 p.263-264
8. Thömmes, Otmar: European Court of Justice Continues to Dictate the Pace for European Tax Harmonization, Intertax 1998 p.320-321
9. Eicker, Klaus: Tax Treaties and EC Law: Comment on the Gilly Case, European Taxation 1998 p.322-327
10. Vogel, Klaus: Some observations regarding 'Gilly', EC Tax Review 1998 p.150
11. Medici, Silvia: Convenzioni fiscali e principio di non discriminazione nel contesto dell'Unione europea, Diritto e pratica tributaria 1998 III p.845-860
12. Avery Jones, John F.: What is the Difference between Schumacker and Gilly?, European Taxation 1999 p.2-3
13. Van den Hurk, H.T.P.M.: S.E.W. ; Sociaal-economische wetgeving 1999 p.211-214
14. Malherbe, Jacques ; Berlin, Dominique ; Bertin, Olivier ; De Wolf, Michel: Journal des tribunaux / droit européen 1999 nº 60 p.129-140
15. Luby, Monique: Chronique de jurisprudence du Tribunal et de la Cour de justice des Communautés européennes, Journal du droit international 1999 p.567-568
16. Van den Hurk, Hans: The European Court of Justice knows its limits (A discussion inspired by the Gilly and ICI cases), EC Tax Review 1999 p.211-223
17. Vanistendael, F.: Common Market Law Review 2000 p.167-179
18. Maublanc, Jean-Pierre: La compatibilité du régime fiscal conventionnel des travailleurs frontaliers avec la libre circulation des travailleurs, Revue du marché commun et de l'Union européenne 2000 p.479-482

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Tribunal administratif de Strasbourg - France

Subject-matter

• non-discrimination
  
• - Non-discrimination on grounds of nationality
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

Cour plénière (Cour)

Judge-Rapporteur

Wathelet

Advocate General

Ruiz-Jarabo Colomer

Language(s) of the Case

• French
  

Language(s) of the Opinion

• Spanish