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Document 62010CN0240

    Case C-240/10: Reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 14 May 2010 — Cathy Schulz-Delzers and Pascal Schulz v Finanzamt Stuttgart III

    OJ C 221, 14.8.2010, p. 18–18 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    14.8.2010   

    EN

    Official Journal of the European Union

    C 221/18

    Reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 14 May 2010 — Cathy Schulz-Delzers and Pascal Schulz v Finanzamt Stuttgart III

    (Case C-240/10)

    ()

    2010/C 221/29

    Language of the case: German

    Referring court

    Finanzgericht Baden-Württemberg

    Parties to the main proceedings

    Applicant: Cathy Schulz-Delzers and Pascal Schulz

    Defendant: Finanzamt Stuttgart III

    Questions referred

    1.

    (a)

    Is Paragraph 3(64) of the Einkommensteuergesetz (Law on Income Tax), in the version applicable in 2005 and 2006, compatible with the freedom of movement of workers pursuant to Article 45 of the ‘Consolidated Version of the Treaty on the Functioning of the European Union’ (TFEU) (Article 39 of the Treaty on the Establishment of the European Community; ‘EC Treaty’)?

    (b)

    Does Paragraph 3(64) of the Einkommensteuergesetz, in the version applicable in 2005 and 2006, constitute covert discrimination on grounds of nationality prohibited by Article 18 TFEU (Article 12 EC Treaty)?

    2.

    If the reply to the first question is in the negative: is Paragraph 3(64) of the Einkommensteuergesetz, in the version applicable in 2005 and 2006, compatible with the freedom of movement of Union citizens under Article 21 TFEU (Article 18 EC Treaty)?
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