Schulz-Delzers And Schulz (Free Movement Of Persons): ECJ 26 May 2011

ECJ Free movement of workers – Taxation of residence allowances – Exemption of indemnities paid to employees of a taxpayer corporation governed by public law – No such exemption in respect of allowances for taxpayers employed in the national territory by a legal person of public law of another Member State – Compliance with Section 45 TFEU – Non-discrimination and lack of interference.

Citations:

C-240/10, [2011] EUECJ C-240/10

Links:

Bailii

European

Updated: 13 September 2022; Ref: scu.440422