Bechtel and another v Finanzamt Offenburg

European Union – Freedom of movement for workers. The Court of Justice of the European Union gave a preliminary ruling in concerning the interpretation of art 45 of the Treaty on the Functioning of the European Union (TFEU). The request had been made in proceedings between Mr and Mrs Bechtel and the Offenburg tax office, Germany, concerning the inclusion of pension and health insurance contributions, paid by Mrs Bechtel in France, in the calculation of their taxable income and the special tax rate to be applied to their taxable income for the years 2005 and 2006.

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