ECJ Judgment – Reference for a preliminary ruling – Taxation – 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 – Relationship between that agreement and bilateral agreements on double taxation – Equal treatment – Discrimination on grounds of nationality – National of a Member State of the European Union – Frontier workers – Income tax – Allocation of fiscal sovereignty – Connecting factor for tax purposes – Nationality
C-241/14, [2015] EUECJ C-241/14, ECLI:EU:C:2015:766
Bailii
European, Income Tax
Updated: 06 January 2022; Ref: scu.554848
