Bukovansky v Finanzamt Lorrach

European Union – Freedom of movement. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of the Agreement on the Free Movement of Persons. The request had been made in proceedings between Mr Bukovansky, a German national, and the Lörrach Tax Office regarding the decision whereby the latter had taxed Mr Bukovansky's employment income in Germany for the period after he had transferred his residence from Germany to Switzerland.

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