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SVInfo
- Referral date: 24-10-2011
- Show case reference
- Ruling date: 28-02-2013
- AG: Jääskinen
References in this case
- C-101/05 - A
- C-157/10 - Banco Bilbao Vizcaya Argentaria
- C-18/95 - Terhoeve
- C-233/09 - Dijkman and Dijkman-Lavaleije
- C-254/97 - Baxter and Others
- C-318/07 - Persche
- C-318/10 - SIAT
- C-385/00 - De Groot
- C-39/04 - Laboratoires Fournier
- C-451/05 - ELISA
- C-48/11 - A
- C-513/03 - van Hilten-van der Heijden
- C-60/93 - Aldewereld v Staatssecretaris van Financiën
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28.1.2012 |
EN |
Official Journal of the European Union |
C 25/31 |
Reference for a preliminary ruling from the Finanzgericht Rheinland-Pfalz (Germany) lodged on 24 October 2011 — Helga Petersen, Peter Petersen v Finanzamt Ludwigshafen
(Case C-544/11)
2012/C 25/57
Language of the case: German
Referring court
Finanzgericht Rheinland-Pfalz
Parties to the main proceedings
Applicants: Helga Petersen, Peter Petersen
Defendant: Finanzamt Ludwigshafen
Question referred
Is a legal provision compatible with Article 49 of the Treaty establishing the European Community (in the version of the Nice Treaty signed on 26 February 2001; now Article 56 of the Treaty on the Functioning of the European Union) if it makes a tax exemption for income of an employee who is taxable in Germany dependent on the employer being established in Germany, but does not provide for such exemption if the employer is established in another EU Member State?