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
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The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-42013-of-the-CFE-on-the/JEBBZgvRiTI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-42013-of-the-CFE-on-the/JEBBZgvRiTI/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-42013-of-the-CFE-on-the/JEBBZgvRiTI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-42013-of-the-CFE-on-the/JEBBZgvRiTI/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
