I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
2014/C 303/11
Language of the case: German
Applicant: Roman Bukovansky
Defendant: Finanzamt Lörrach
Are the provisions of the Agreement of 21 June 1999 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 (BGBl. II 2001, 810 et seq.), which was adopted as a Law by the German Bundestag on 2 September 2001 (BGBl. II 2001, 810) and entered into force on 1 June 2002 (‘the Agreement on the Free Movement of Persons’), in particular the preamble thereto, Articles 1, 2 and 21 thereof and Articles 7 and 9 of Annex I thereto, to be interpreted as meaning that a worker who has moved from Germany to Switzerland, who is not a Swiss national and who, since moving to Switzerland, has been a ‘reverse frontier worker’ within the meaning of Article 15a(1) of the DBA-Schweiz 1971/2002 (Swiss-German Double Taxation Agreement) cannot be made subject to tax by Germany pursuant to Article 4(4), in conjunction with the fourth sentence of Article 15a(1), of the DBA-Schweiz 1971/2002?
Language of the case: German.