Applying EU law principles to individuals working in Switzerland
Our pick of this week's cases
In P and L Radgen v Finanzamt Ettlingen (Case C-478/15) (21 September 2016) the CJEU found that the agreement between the European Union and Switzerland precluded legislation excluding from its benefit German teachers working in Switzerland.
The European Community and the Swiss Confederation had entered into seven agreements one of which provided for the free movement of persons on the basis of the rules applying in the European Community. Under German law the income of a part-time lecturer who carried out his activities on behalf of a public entity established in the European Union or in the European Economic Area was exempt from tax up to a threshold.
Mr Radgen who was tax resident in Germany taught on a part-time basis in Switzerland under an employment contract. The German tax...
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Applying EU law principles to individuals working in Switzerland
Our pick of this week's cases
In P and L Radgen v Finanzamt Ettlingen (Case C-478/15) (21 September 2016) the CJEU found that the agreement between the European Union and Switzerland precluded legislation excluding from its benefit German teachers working in Switzerland.
The European Community and the Swiss Confederation had entered into seven agreements one of which provided for the free movement of persons on the basis of the rules applying in the European Community. Under German law the income of a part-time lecturer who carried out his activities on behalf of a public entity established in the European Union or in the European Economic Area was exempt from tax up to a threshold.
Mr Radgen who was tax resident in Germany taught on a part-time basis in Switzerland under an employment contract. The German tax...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")