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?