Request for a preliminary ruling from the Landessozialgericht Rheinland-Pfalz, Mainz in the case Eschenbrenner. Is it compatible with the rules of primary and/or secondary EU law (in particular Article 45 TFEU (formerly Article 39 EC) and Article 7 of Regulation (EU) No 492/2011 1 ), in the case of an employee who pursues an occupational activity in Germany, who is resident in another Member State and not subject to income tax liability in Germany, and for whom insolvency benefit, under the provisions applicable to him, is not taxable, that, in the event of his employer's insolvency, the remuneration from employment used to calculate his insolvency benefit is subject to the notional taxation that would be charged as a deduction on his remuneration from employment were he subject to income tax liability in Germany, if he no longer has the possibility of asserting a claim against his employer for his residual gross remuneration?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

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