The Resource German law on Swiss income breached nondiscrimination principle

German law on Swiss income breached nondiscrimination principle

Label
German law on Swiss income breached nondiscrimination principle
Title
German law on Swiss income breached nondiscrimination principle
Creator
Subject
Language
eng
Summary
This article discusses the Radgen case, in which the Court of Justice of the European Union determined that German tax rules that denied a tax exemption to a German national who worked part-time for a public institution in Switzerland, while granting the exemption to German workers who worked part time for a public institution in Germany, another EU member state, or the European Economic Area, breached the Swiss-EU agreement on the free movement of persons, which guarantees equal treatment
Citation source
In: Tax notes international. - Falls Church. - Vol. 84 (2016), no. 9 ; p. 851-853
http://library.link/vocab/creatorName
O'Shea, T
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • EEA
  • non-discrimination
  • fundamental freedoms
  • justification
  • equal treatment
Label
German law on Swiss income breached nondiscrimination principle
Instantiates
Publication
Label
German law on Swiss income breached nondiscrimination principle
Publication

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