The Resource Opinion Statement ECJ-TF 4/2013 of the CFE on the Decision of the European Court of Justice in Ettwein (Case C-425/11) : submitted to the European Institutions in December 2013

Opinion Statement ECJ-TF 4/2013 of the CFE on the Decision of the European Court of Justice in Ettwein (Case C-425/11) : submitted to the European Institutions in December 2013

Label
Opinion Statement ECJ-TF 4/2013 of the CFE on the Decision of the European Court of Justice in Ettwein (Case C-425/11) : submitted to the European Institutions in December 2013
Title
Opinion Statement ECJ-TF 4/2013 of the CFE on the Decision of the European Court of Justice in Ettwein (Case C-425/11) : submitted to the European Institutions in December 2013
Creator
Subject
Language
eng
Summary
This Opinion Statement analyses the decision of the European Court of Justice in Ettwein (case C-425/11), concerning a personal tax advantage for self-employed frontier workers under the EU-Switzerland Agreement on the free movement of persons (the Agreement). More specifically, Ettwein addresses the impact of the Agreement on the availability of the German splitting regime to Swiss residents who are German nationals and receive all their income in Germany. This regime aggregates the total income of the spouses, then notionally attributes 50% of it to each of them and taxes it accordingly. Therefore, if the income of one spouse is high and that of the other low, "splitting" levels out their taxable amounts and palliates the progressive nature of the income tax scales
Citation source
In: European taxation. - Amsterdam. - Vol. 54 (2014),
Geographic coverage
  • European Union
  • Europe
Language note
English
http://bibfra.me/vocab/lite/organizationName
CFE ECJ Task Force
http://library.link/vocab/subjectName
  • fundamental freedoms
  • ECJ case law
  • cross-border worker
  • income splitting
Label
Opinion Statement ECJ-TF 4/2013 of the CFE on the Decision of the European Court of Justice in Ettwein (Case C-425/11) : submitted to the European Institutions in December 2013
Instantiates
Publication
Label
Opinion Statement ECJ-TF 4/2013 of the CFE on the Decision of the European Court of Justice in Ettwein (Case C-425/11) : submitted to the European Institutions in December 2013
Publication

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