Swiss Frontier Worker Can Claim the Benefits of Schumacker: The ECJ Decision in Ettwein (Case C-425/11)

• Autores: Adrian Cloer, Nina Vogel
• Localización: European taxation, ISSN 0014-3138, Vol. 53, Nº. 10, 2013, págs. 531-535
• Idioma: inglés
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• Resumen

  • This note outlines the ECJ decision in Ettwein (Case C-425/11), wherein the Court held that Mrs Ettwein, a German national, living in Switzerland but working in Germany as a self-employed individual, was entitled to benefit from the German joint assessment (splitting regime) pursuant to, inter alia, the Schumacker (Case C-279/93) doctrine.