Market leading insight for tax experts
View online issue

Schulz-Delzers & Schulz v Finanzamt Stuttgart III

In Schulz-Delzers & Schulz v Finanzamt Stuttgart III (ECJ Case C-240/10) the ECJ held that what is now Article 45 of the TFEU did not preclude national legislation ‘according to which allowances such as those at issue in the main proceedings granted to a civil servant of a Member State working in another Member State in order to compensate for a loss of purchasing power at the place of secondment are not taken into account in determining the tax rate applicable in the first Member State to the other income of the taxpayer or of his spouse whereas equivalent allowances granted to a civil servant of that other Member State working on the territory of the first Member State are taken into account for the purposes of determining that tax rate’.

Why it matters: Article 45 of the TFEU provides...

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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top