Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 09/21/2016

Subject: The Court affirmed that the provisions of the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons, concerning the equal treatment of employees must be interpreted as precluding the legislation of a Member State under which a resident national with unlimited liability to income tax who has exercised the right to freedom of movement in order to work as an employee on a part-time basis in the teaching profession for a legal person governed by public law established in Switzerland is denied a tax exemption in respect of the income from that employment whereas such an exemption would be granted if that person had been so employed by a legal person governed by public law established in that Member State, in another Member State of the European Union or in another State to which the Agreement on the European Economic Area

Parties: Radgen

Classification: Citizens’ rights - Art. 45 Freedom of movement

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