In Roman Bukovansky v Finanzamt Lörrach (C-241/14) (19 November 2015) the CJEU found that a double taxation agreement which discriminated between individuals on the basis of nationality was not in breach of the principle of freedom of movement.
In March 2006 Mr Bukovansky a German national had been transferred by his Swiss employer to a German subsidiary. On 1 August 2008 Mr Bukovansky while continuing to work for the German subsidiary had transferred his residence back to Switzerland. He contended that he should be subject to tax in Switzerland as a ‘reverse’ frontier worker but the German tax authorities took the view that he was still subject to German tax.
The issue was whether the principles of non-discrimination and equal treatment set out in the Agreement on the Free Movement of Persons article 2 (entered into by the...
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In Roman Bukovansky v Finanzamt Lörrach (C-241/14) (19 November 2015) the CJEU found that a double taxation agreement which discriminated between individuals on the basis of nationality was not in breach of the principle of freedom of movement.
In March 2006 Mr Bukovansky a German national had been transferred by his Swiss employer to a German subsidiary. On 1 August 2008 Mr Bukovansky while continuing to work for the German subsidiary had transferred his residence back to Switzerland. He contended that he should be subject to tax in Switzerland as a ‘reverse’ frontier worker but the German tax authorities took the view that he was still subject to German tax.
The issue was whether the principles of non-discrimination and equal treatment set out in the Agreement on the Free Movement of Persons article 2 (entered into by the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
