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Case C-627/22: Request for a preliminary ruling from the Finanzgericht Köln (Germany) lodged on 4 October 2022 — AB v Finanzamt Köln-Süd
ECLI:EU:UNKNOWN:62022CN0627
62022CN0627
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Valentina R., lawyer
16.1.2023
EN
Official Journal of the European Union
C 15/27
(Case C-627/22)
(2023/C 15/29)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: AB
Defendant: Finanzamt Köln-Süd
Question referred
Are the provisions 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, which entered into force on 1 June 2002 (‘the Agreement on the Free Movement of Persons’; ‘the AFMP’), in particular Articles 7 and 15 of the AFMP, read in conjunction with Article 9(2) of Annex I to the AFMP (right to equal treatment), to be interpreted as precluding legislation of a Member State under which employees who are nationals of an EU or EEA Member State (including Germany) and who reside (with their place of residence or habitual abode) in Germany or in EU/EEA States may voluntarily apply for an assessment of income tax that takes into account income from employment that is taxable in Germany (‘voluntary assessment’), in particular in order to receive an income tax refund allowing for expenses (income-related expenses) and crediting German wage tax withheld as part of the tax deduction procedure, but that right is denied to German and Swiss nationals residing in Switzerland?
Language of the case: German.