Tento dokument je výňatok z webového sídla EUR-Lex
Dokument 62016CN0020
Case C-20/16: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 January 2016 — Wolfram Bechtel and Marie-Laure Bechtel v Finanzamt Offenburg
Case C-20/16: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 January 2016 — Wolfram Bechtel and Marie-Laure Bechtel v Finanzamt Offenburg
Case C-20/16: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 January 2016 — Wolfram Bechtel and Marie-Laure Bechtel v Finanzamt Offenburg
OJ C 118, 4.4.2016, s. 10 – 10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
4.4.2016 |
EN |
Official Journal of the European Union |
C 118/10 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 January 2016 — Wolfram Bechtel and Marie-Laure Bechtel v Finanzamt Offenburg
(Case C-20/16)
(2016/C 118/12)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicants: Wolfram Bechtel, Marie-Laure Bechtel
Defendant: Finanzamt Offenburg
Questions referred
|
1. |
Does Article 39 EC (now Article 45 TFEU) preclude a provision of German law according to which contributions to the French pension and health insurance fund paid by an employee living in Germany but working for the French civil service — in contrast to comparable contributions paid by an employee working in Germany to the German social security fund — do not reduce the income tax basis of assessment, if, under the Convention between Germany and France for the avoidance of double taxation, the salary may not be taxed in Germany and only increases the tax rate to be applied to other income? |
|
2. |
Is question 1 to be answered in the affirmative even if, within the framework of the taxation of the salary by France, the insurance contributions in question — whether specifically or at a flat rate —
|