Post by account_disabled on Dec 28, 2023 6:05:03 GMT -5
Aregarding the first preliminary question that according to Article paragraph point of the FrancoGerman Tax Convention the power to tax social benefits granted by the competent authorities of the Federal Republic of Germany such as the insolvency allowance in question belongs to this state _ Similarly it appears from the order for reference that Mr Eschenbrenner is not in fact subject to tax on this insolvency allowance in France. German tax law exempts the same insolvency allowance from income tax.
The granting of the insolvency allowance is subject to the fictitious Country Email List consideration of the tax that would have been levied by withholding from Mr. Eschenbrenners salary in the hypothesis that he would have been subject in the period prior to the insolvency of his employer to income tax in Germany. Article paragraph TFEU provides that the free movement of workers implies the elimination of any discrimination based on nationality between the workers of the member states in terms of employment remuneration and other working conditions.
This provision is embodied in Article paragraph of Regulation no. which specifies that the worker who is a national of a member state benefits on the territory of other member states from the same social and fiscal advantages as national workers. The calculation method does not provide for a differentiated treatment depending on the nationality of the workers in question the distinction between the different categories of workers being made in particular depending on whether the worker is or is not subject to taxation in Germany. only direct discrimination based on citizenship but also any indirect forms of discrimination which by applying other criteria of differentiation lead in fact to the same result. To establish whether the method of calculating the insolvency allowance constitutes a difference in treatment.
The granting of the insolvency allowance is subject to the fictitious Country Email List consideration of the tax that would have been levied by withholding from Mr. Eschenbrenners salary in the hypothesis that he would have been subject in the period prior to the insolvency of his employer to income tax in Germany. Article paragraph TFEU provides that the free movement of workers implies the elimination of any discrimination based on nationality between the workers of the member states in terms of employment remuneration and other working conditions.
This provision is embodied in Article paragraph of Regulation no. which specifies that the worker who is a national of a member state benefits on the territory of other member states from the same social and fiscal advantages as national workers. The calculation method does not provide for a differentiated treatment depending on the nationality of the workers in question the distinction between the different categories of workers being made in particular depending on whether the worker is or is not subject to taxation in Germany. only direct discrimination based on citizenship but also any indirect forms of discrimination which by applying other criteria of differentiation lead in fact to the same result. To establish whether the method of calculating the insolvency allowance constitutes a difference in treatment.