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Document 62015CN0478

    Case C-478/15: Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 8 September 2015 — Peter Radgen, Lilian Radgen v Finanzamt Ettlingen

    IO C 16, 18.1.2016, p. 14–14 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    Date of document:
    08/09/2015
    Date lodged:
    08/09/2015
    Author:
    An Chúirt Bhreithiúnais
    Form:
    Faisnéis bhreithiúnach
    Authentic language:
    Gearmáinis
    Type of procedure:
    Tarchur le haghaidh réamhrialú
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    Select all documents mentioning this document
    Case affecting:
    Link

    18.1.2016   

    EN

    Official Journal of the European Union

    C 16/14

    Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 8 September 2015 — Peter Radgen, Lilian Radgen v Finanzamt Ettlingen

    (Case C-478/15)

    (2016/C 016/16)

    Language of the case: German

    Referring court

    Finanzgericht Baden-Württemberg

    Parties to the main proceedings

    Applicants: Peter Radgen, Lilian Radgen

    Defendant: Finanzamt Ettlingen

    Question referred

    Must the provisions of the 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 of 21 June 1999 (OJ 2002 L 114, p. 6), in particular its preamble, Articles 1, 2, 4, 11, 16, 21 thereof and Articles 7, 9 and 15 of Annex I thereto, be interpreted as precluding legislation of a Member State under which a citizen with unlimited tax liability in that State is denied the deduction of a tax-free allowance for a part-time teaching activity because that activity is not carried out for or on behalf of a public-law legal person established in a Member State of the European Union or in a State to which the Agreement on the European Economic Area applies, but is carried out for or on behalf of a public-law legal person established in the territory of the Swiss Confederation?

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