Keywords
Summary

Keywords

Freedom of movement for persons - Workers - Equal treatment - Remuneration - Income tax - National rules under which the joint assessment to tax of spouses is conditional on their both being resident on national territory - Not permissible

(EC Treaty, Art. 48(2) (now, after amendment, Art. 39(2) EC); Council Regulation No 1612/68, Art. 7(2))

Summary

$$Article 48(2) of the Treaty (now, after amendment, Article 39(2) EC) and Article 7(2) of Regulation No 1612/68 on freedom of movement for workers within the Community preclude the application of national rules under which, as regards income tax, the joint assessment to tax of spouses who are not separated either de facto or by virtue of a judicial decision is conditional on their both being resident on national territory and that tax advantage is denied to a worker who is resident in that State, where he/she receives almost the entire income of the household, and whose spouse is resident in another Member State.

( see para. 26 and operative part )