Reports of Cases

1999 I-05451

Subject-matter

Preliminary ruling ─ Finanzgericht Köln ─ Interpretation of Article 48 of the EC Treaty (now, after amendment, Article 39 EC) ─ National income tax legislation ─ Situation of trans-frontier workers employed in Germany ─ Refusal of the advantage arising from ‘splitting’ where the German income of a couple is less than 90% of their total income

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Maastricht), Article 48 : paragraphs 1, 13
• EC Treaty (Maastricht), Article 48 -P2 : paragraphs 14, 32
• Court of Justice - Judgment C -279/93 : paragraph 28
• Court of Justice - Judgment C -279/93 -N21 : paragraph 20
• Court of Justice - Judgment C -279/93 -N26 : paragraph 20
• Court of Justice - Judgment C -279/93 -N31 : paragraph 22
• Court of Justice - Judgment C -279/93 -N34 : paragraph 23
• Court of Justice - Judgment C -279/93 -N36 : paragraph 27
• Court of Justice - Judgment C -80/94 -N16 : paragraph 20

Operative part

• Interprets : EC Treaty (Maastricht), Article 48 -P2

Opinion

• EC Treaty (Maastricht), Article 48 : points 10, 20, 22 - 32, 56
  
• EC Treaty (Maastricht), Article 48 -P2 : point 11
  
• EC Treaty (Maastricht), Article 52 : point 59
  
• EC Treaty (Maastricht), Article 100A -P2 : point 53
  
• EC Treaty (Maastricht), Article 177 : point 19
  
• Recommendation - 31994H0079 : point 51
  
• Court of Justice - Judgment C -152/73 -N11 : point 38
  
• Court of Justice - Judgment C -112/91 : points 22, 23
  
• Court of Justice - Judgment C -279/93 : points 19, 24, 39, 42
  
• Court of Justice - Judgment C -279/93 -N24 : point 25
  
• Court of Justice - Judgment C -279/93 -N27 : point 26
  
• Court of Justice - Judgment C -279/93 -N30 : point 40
  
• Court of Justice - Judgment C -279/93 -N31 : point 26
  
• Court of Justice - Judgment C -279/93 -N32 : point 27
  
• Court of Justice - Judgment C -279/93 -N34 : point 26
  
• Court of Justice - Judgment C -279/93 -N36 : points 28, 60
  
• Court of Justice - Judgment C -279/93 -N46 : point 50
  
• Court of Justice - Judgment C -80/94 : points 30 - 32, 42
  
• Court of Justice - Judgment C -80/94 -N17 : point 40
  
• Court of Justice - Judgment C -107/94 : points 56 - 63
  
• Court of Justice - Judgment C -107/94 -N43 : point 60
  
• Court of Justice - Judgment C -107/94 -N45 : point 62
  
• Court of Justice - Judgment C -336/96 -N50 : point 48
  

Dates

Date of the lodging of the application initiating proceedings

• 17/11/1997

Date of the Opinion

• 11/03/1999

Date of the hearing

Information not available

Date of delivery

14/09/1999

References

Publication in the Official Journal

Application: OJ C 7 from 10.01.1998, p.10

Judgment: OJ C 352 from 04.12.1999, p.8

Name of the parties

Gschwind

Notes on Academic Writings

1. Idot, Laurence: Europe 1999 Novembre Comm. nº 375 p.17
2. Novak-Stief, Monika: Splittingverfahren: Keine Diskriminierung von Gebietsfremden, European Law Reporter 1999 p.431-432
3. Newey, Robert: Gschwind Decision. German Tax Law Not Discriminatory for Non-Resident Married Couples, European Taxation 2000 p.114-118
4. Vilà Costa, Blanca: Jurisprudencia del Tribunal de Justicia de las Comunidades Europeas, Revista Jurídica de Catalunya 2000 p.612-614
5. Luby, Monique: Chronique de jurisprudence du Tribunal et de la Cour de justice des Communautés européennes. Circulation des personnes et des services, Journal du droit international 2000 p.480-481
6. Jazottes, Gérard: Droit européen des affaires. Le principe de libre circulation, Revue trimestrielle de droit commercial et de droit économique 2000 p.487-488
7. Tserkezis, Giorgos: Armenopoulos 2000 p.292
8. Martín Jiménez, Adolfo J.: Jurisprudencia del Tribunal de Justicia de las Comunidades Europeas, Revista española de Derecho Financiero 2000 p.488-490
9. Van den Hurk, H.T.P.M.: S.E.W. ; Sociaal-economische wetgeving 2000 p.387-389
10. Adobati, Enrica ; Gratani, Adabella: Gli Stati possono stabilire di assoggettare all'imposta nazionale una percentuale del reddito percepito dai non residenti, Diritto comunitario e degli scambi internazionali 2000 p.604-605

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Finanzgericht Köln - Germany

Subject-matter

• Freedom of movement for workers
  
• Taxation
  

Provisions of national law referred to

Einkommensteuergesetz (EStG), Paragraphen 1 Abs. 3 Satz 2, 1a Abs. 1 No. 2, 26 Abs. 1 und 49 Abs. 1 No. 4

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

• German
  

Language(s) of the Opinion

• Spanish