Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 6 January 2022 – RF v Finanzamt G

(Case C-15/22)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: RF

Defendant: Finanzamt G

Question referred

Are Article 4(3) of the TEU and Article 208, read in conjunction with Article 210 of the TFEU, to be interpreted as precluding a national administrative practice according to which tax is not waived in cases where a development cooperation project is financed by the European Development Fund, while salary that a worker earns from a current employment relationship in respect of an activity associated with German official development assistance within the framework of technical or financial cooperation that is financed to at least 75% by a Federal Ministry responsible for development cooperation or else by a state-owned private development assistance association is, in certain conditions, exempted from taxation?

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