Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 11/19/2015

Subject: The Court affirmed that the principles of non-discrimination and of equal treatment, set out in the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, do not preclude a bilateral agreement on double taxation, under which the power to tax the employment income of a German taxpayer who does not have Swiss nationality, although he has transferred his residence from Germany to Switzerland, whilst retaining his place of employment in the first of those States, is vested in the State in which that income originates, namely Germany, whereas the power to tax the employment income of a Swiss national who is in an analogous situation is vested in the new State of residence, in this case the Swiss Confederation

Parties: Bukovansky

Classification: Equality - Art. 21 Non discrimination

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