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Case C-240/10: Reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 14 May 2010 — Cathy Schulz-Delzers and Pascal Schulz v Finanzamt Stuttgart III
ECLI:EU:UNKNOWN:62010CN0240
62010CN0240
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Official Journal of the European Union
C 221/18
(Case C-240/10)
()
2010/C 221/29
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Cathy Schulz-Delzers and Pascal Schulz
Defendant: Finanzamt Stuttgart III
Questions referred
(a)Is Paragraph 3(64) of the Einkommensteuergesetz (Law on Income Tax), in the version applicable in 2005 and 2006, compatible with the freedom of movement of workers pursuant to Article 45 of the ‘Consolidated Version of the Treaty on the Functioning of the European Union’ (TFEU) (Article 39 of the Treaty on the Establishment of the European Community; ‘EC Treaty’)?
(b)Does Paragraph 3(64) of the Einkommensteuergesetz, in the version applicable in 2005 and 2006, constitute covert discrimination on grounds of nationality prohibited by Article 18 TFEU (Article 12 EC Treaty)?
If the reply to the first question is in the negative: is Paragraph 3(64) of the Einkommensteuergesetz, in the version applicable in 2005 and 2006, compatible with the freedom of movement of Union citizens under Article 21 TFEU (Article 18 EC Treaty)?