Request for a preliminary ruling from the Bundesfinanzhof in the case Bechtel and Bechtel.
Does Article 39 EC (now Article 45 TFEU) preclude a provision of German law according to which contributions to the French pension and health insurance fund paid by an employee living in Germany but working for the French civil service — in contrast to comparable contributions paid by an employee working in Germany to the German social security fund — do not reduce the income tax basis of assessment, if, under the Convention between Germany and France for the avoidance of double taxation, the salary may not be taxed in Germany and only increases the tax rate to be applied to other income? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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