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Case C-15/22: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 6 January 2022 — RF v Finanzamt G
ECLI:EU:UNKNOWN:62022CN0015
62022CN0015
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19.4.2022
EN
Official Journal of the European Union
C 165/26
(Case C-15/22)
(2022/C 165/34)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: RF
Defendant: Finanzamt G
Question referred
Are Article 4(3) of the TEU and Article 208, read in conjunction with Article 210 of the TFEU, to be interpreted as precluding a national administrative practice according to which tax is not waived in cases where a development cooperation project is financed by the European Development Fund, while salary that a worker earns from a current employment relationship in respect of an activity associated with German official development assistance within the framework of technical or financial cooperation that is financed to at least 75 % by a Federal Ministry responsible for development cooperation or else by a state-owned private development assistance association is, in certain conditions, exempted from taxation?