Radgen v Finanzamt Ettlingen: ECJ 21 Sep 2016

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 – Equal treatment – Income tax – Exemption of income derived from part-time employment as a teacher with a legal person governed by public law established in a Member State of the European Union or in a State to which the Agreement on the European Economic Area of 2 May 1992 applies – Legislation of a Member State excluding from that exemption income derived from such employment with a legal person governed by public law established in Switzerland

ECLI:EU:C:2016:705, [2016] EUECJ C-478/15
Bailii
European

Income Tax

Updated: 23 January 2022; Ref: scu.569520