Judgment_paragraph 36 · Roman Bukovansky v Finanzamt Lörrach (C-241/14)

36In this regard, it should be noted that Article 9 of Annex I to the Agreement on the Free Movement of Persons, entitled ‘Equal treatment’, provides, in paragraph 2, a specific rule intended to provide the employed person and the members of his family with the same tax concessions and welfare benefits as those available to national employed persons and members of their families. In that context, it should be recalled that the Court has held that, with regard to tax concessions, the principle of equal treatment, laid down in that provision, may also be claimed by a worker who is a national of a Contracting Party, having exercised his right to free movement, with regard to his State of origin (see, to that effect, judgment in Ettwein, C‑425/11, EU:C:2013:121, paragraph 33 and the case-law cited and paragraphs 42 and 43).

Roman Bukovansky v Finanzamt Lörrach (C-241/14)

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