H&I 2016/12
Radgen. Reference for a preliminary ruling. Free movement of persons. Deduction of a tax-free allowance. Finanzgericht Baden-Württemberg
CJ 08-09-2015, C-478/15 (Beroepschrift) (Radgen)
- Instantie
Court of Justice of the European Union
- Datum
8 september 2015
- Zaaknummer
C-478/15
- Roepnaam
Radgen
- Vakgebied(en)
Europees belastingrecht / Algemeen
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 21‑09‑2016
Beroepschrift, Court of Justice of the European Union, 08‑09‑2015
Essentie
Radgen. Reference for a preliminary ruling. Free movement of persons. Deduction of a tax-free allowance. Finanzgericht Baden-Württemberg
Samenvatting
Request for a preliminary ruling from the Finanzgericht Baden-Württemberg in the case Radgen. Must the provisions of the 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 of 21 June 1999 (OJ 2002 L 114, p. 6), in particular its preamble, Articles 1, 2, 4, 11, 16, 21 thereof and Articles 7, 9 and 15 of Annex I thereto, be interpreted as precluding legislation ... Verder lezen? Log in om dit document te bekijken.