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Case C-240/10: Judgment of the Court (Fourth Chamber) of 15 September 2011 (reference for a preliminary ruling from the Finanzgericht Baden-Württemberg, Germany) — Cathy Schulz-Delzers, Pascal Schulz v Finanzamt Stuttgart III (Free movement of persons — Non-discrimination and citizenship of the Union — Income tax — Taking into account expatriation allowances in calculating a tax rate applicable to other revenue applying a progressive tax scale — Taking into account allowances granted to civil servants of another Member State exercising their functions on national territory — Disregarding allowances granted to national civil servants exercising their functions outside national territory — Comparability)

ECLI:EU:UNKNOWN:62010CA0240

62010CA0240

September 15, 2011
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29.10.2011

Official Journal of the European Union

C 319/9

(Case C-240/10) (<span class="super">1</span>)

(Free movement of persons - Non-discrimination and citizenship of the Union - Income tax - Taking into account expatriation allowances in calculating a tax rate applicable to other revenue applying a progressive tax scale - Taking into account allowances granted to civil servants of another Member State exercising their functions on national territory - Disregarding allowances granted to national civil servants exercising their functions outside national territory - Comparability)

2011/C 319/14

Language of the case: German

Referring court

Parties to the main proceedings

Applicants: Cathy Schulz-Delzers, Pascal Schulz

Defendant: Finanzamt Stuttgart III

Re:

Reference for a preliminary ruling — Finanzgericht Baden-Württemberg — Interpretation of Articles 18, 21 and 45 TFEU — National income tax provisions exempting expatriation allowances granted to taxpayers employed by a legal person governed by public law and pertaining to a State-funded salary — Lack of such exemption with regard to allowances paid to taxpayers employed on national territory by a legal person governed by public law of another Member State and pertaining to a salary funded by that other State

Operative part of the judgment

Article 39 EC must be interpreted as not precluding a provision, such as Paragraph 3(64) of the Law on income tax (Einkommensteuergesetz), according to which allowances such as those at issue in the main proceedings, granted to a civil servant of a Member State working in another Member State in order to compensate for a loss of purchasing power at the place of secondment, are not taken into account in determining the tax rate applicable in the first Member State to the other income of the taxpayer or of his spouse, whereas equivalent allowances granted to a civil servant of that other Member State working on the territory of the first Member State are taken into account for the purposes of determining that tax rate.

(<span class="note">1</span>) OJ C 221, 14.8.2010.

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