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Case C-223/25, Finanzamt Siegburg: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 24 March 2025 – BT and CY v Finanzamt Siegburg
ECLI:EU:UNKNOWN:62025CN0223
62025CN0223
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Official Journal of the European Union
EN
C series
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C/2025/2848
(Case C-223/25, Finanzamt Siegburg)
(C/2025/2848)
Language of the case: German
Referring court
Parties to the main proceedings
Applicants: BT, CY
Defendant: Finanzamt Siegburg
Question referred
Are Articles 1, 2, 7 and 15 of the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons (<span class="oj-super oj-note-tag">1</span>) , read in conjunction with Article 9(2) of Annex I to that agreement, to be interpreted as precluding national legislation of a Member State concerning the granting of an income tax reduction for services and craftsperson’s services provided or performed in a household where, under the terms of that legislation, the tax reduction is to be granted only if the services benefiting from the relief are performed or provided in a household located within the European Union or the European Economic Area, but is thus denied to employed persons from Switzerland working in the Member State in cases where services are provided in their household in Switzerland?
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(1)
OJ 2002 L 114, p. 6.
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ELI: http://data.europa.eu/eli/C/2025/2848/oj
ISSN 1977-091X (electronic edition)
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