Opinion Statement ECJ-TF 4/2013 on the case C-425/11, concerning personal tax benefits in Germany for Swiss residents2018-05-15T14:59:15+00:00

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This Opinion Statement analyses the ECJ decision on the Case C-425/11 Katja Ettwein, concerning a personal tax advantage for self-employed frontier workers under the 2002 ECSwitzerland Agreement on the free movement of persons (the “Agreement”).

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