The Resource Swiss frontier worker can claim the benefits of Schumacker : the ECJ decision in Ettwein (Case C-425/11)

Swiss frontier worker can claim the benefits of Schumacker : the ECJ decision in Ettwein (Case C-425/11)

Label
Swiss frontier worker can claim the benefits of Schumacker : the ECJ decision in Ettwein (Case C-425/11)
Title
Swiss frontier worker can claim the benefits of Schumacker : the ECJ decision in Ettwein (Case C-425/11)
Creator
Subject
Language
eng
Summary
This note outlines the ECJ decision in Ettwein (Case C-425/11), wherein the Court held that Mrs Ettwein, a German national, living in Switzerland but working in Germany as a self-employed individual, was entitled to benefit from the German joint assessment (splitting regime) pursuant to, inter alia, the Schumacker (Case C-279/93) doctrine
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
  • Cloer, A
  • Vogel, N
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • cross-border worker
  • fundamental freedoms
Label
Swiss frontier worker can claim the benefits of Schumacker : the ECJ decision in Ettwein (Case C-425/11)
Instantiates
Publication
Label
Swiss frontier worker can claim the benefits of Schumacker : the ECJ decision in Ettwein (Case C-425/11)
Publication

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