53In its observations, the German Government emphasized that German law provides for a procedure under which nonresident taxpayers may ask the tax administration to supply them with a tax certificate indicating certain reliefs to which they are entitled and which the tax administration must retrospectively apportion equally over the calendar year (Paragraph 39d of the EStG). The employer is then entitled, under that paragraph in conjunction with Paragraph 41c of the EStG, to reimburse, with the next payment of wages, the wages tax collected up to that time if the employee provides trie employer with a certificate having retroactive effect. If the employer does not exercise that right, the adjustment may be made by the tax administration after the end of the calendar year.
10 judgesF. A. Schockweiler, P. J. G. Kapteyn, C. Gulmann (Presidents of Chambers), G. E Mancini, C. N. Kakouris, J. C. Moitinho de Almeida, J. L. Murray, D. A. O. Edward, J.-P. Puissochet, G. Hirsch