Reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 16 August 2011 — Katja Ettwein v Finanzamt Konstanz

(Case C-425/11)

2011/C 331/12

Language of the case: German

Referring court

Finanzgericht Baden-Württemberg

Parties to the main proceedings

Applicant: Katja Ettwein

Defendant: Finanzamt Konstanz

Question referred

Are the provisions of the Agreement of 21 June 1999 (1) 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 (BGBl. II 2001, 810 et seq.), which was passed as a Law by the Bundestag on 2 September (BGBl. II 2001, 810) and entered into force on 1 June (‘the Agreement on free movement’), in particular Articles 1, 2, 11, 16 and 21 thereof and Articles 9, 13 and 15 of Annex I thereto, to be interpreted as precluding a rule under which spouses who live in Switzerland and are subject to taxation in the Federal Republic of Germany on their entire taxable income cannot be granted joint assessment, regard being had to the ‘splitting’ regime?

(1)  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 — Final Act — Joint Declarations — Information relating to the entry into force of the seven Agreements with the Swiss Confederation in the sectors free movement of persons, air and land transport, public procurement, scientific and technological cooperation, mutual recognition in relation to conformity assessment, and trade in agricultural products, OJ 2002 L 114, p. 6.