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Case C-15/22, Finanzamt G (Development aid projects): Judgment of the Court (Fifth Chamber) of 7 September 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — RF v Finanzamt G (Reference for a preliminary ruling — Development cooperation — Direct taxation — Income tax — Exemption granted to employees assigned to development aid projects financed from national budgetary resources — Difference in treatment of employees assigned to a project financed by the European Development Fund — Article 63(1) TFEU — Free movement of capital — Article 4(3) TEU — Duty of sincere cooperation — Facilitating the tasks of the European Union — Articles 208 and 210 TFEU — Development cooperation — Obligation to promote policies in the area of development cooperation — Invocability)
ECLI:EU:UNKNOWN:62022CA0015
62022CA0015
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Official Journal of the European Union
Series C
C/2023/192
(Case C-15/22, (1) Finanzamt G (Development aid projects))
(Reference for a preliminary ruling - Development cooperation - Direct taxation - Income tax - Exemption granted to employees assigned to development aid projects financed from national budgetary resources - Difference in treatment of employees assigned to a project financed by the European Development Fund - Article 63(1) TFEU - Free movement of capital - Article 4(3) TEU - Duty of sincere cooperation - Facilitating the tasks of the European Union - Articles 208 and 210 TFEU - Development cooperation - Obligation to promote policies in the area of development cooperation - Invocability)
(C/2023/192)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: RF
Defendant: Finanzamt G
Operative part of the judgment
Article 4(3) TEU in conjunction with Articles 208 and 210 TFEU must be interpreted as not precluding a national tax practice whereby there is no exemption from income tax for the salary earned by a worker assigned to an activity associated with public development aid where that activity is financed by a European Development Fund, whereas that exemption is granted where at least 75 % of the financing for such an activity is provided by a ministry responsible for development cooperation or by a private development aid company belonging to the Member State concerned.
ELI: http://data.europa.eu/eli/C/2023/192/oj
ISSN 1977-091X (electronic edition)
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(*1) Language of the case: German.