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European Union
Martin Wächtler v Finanzamt Konstanz (C-581/17)
Consideration of the question referred
41

Martin Wächtler v Finanzamt Konstanz (C-581/17)

Judgment of 26 Feb 2019law://eu/cjeu/2017/c-581-17/para_41@2026-11-11

41According to the preamble and Article 1(a) and (c) of the AFMP, the scope of that agreement extends both to natural persons who pursue an economic activity and those who do not do so.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Grand Chamber
Case: C-581/17 · ECLI:EU:C:2019:138
Decided: 26 Feb 2019
Procedure: Preliminary reference · referred by the Finanzgericht Baden-Württemberg (Finance Court, Baden-Württemberg, Germany)
Applicant: Martin Wächtler
Defendant: Finanzamt Konstanz
Rapporteur: C.G. Fernlund
Advocate General: M. Wathelet
Bench: 13 judges
K. Lenaerts, R. Silva de Lapuerta, J.-C. Bonichot, A. Prechal, M. Vilaras, K. Jürimäe, C. Lycourgos, A. Rosas, M. Ilešič, J. Malenovský, M. Safjan, D. Šváby, C.G. Fernlund
Language: German
Official: CURIA · EUR-Lex 62017CJ0581

Topics

Social security

History · 1 version

26 Feb 2019Reading

Connections

Cited by 3: Sozialversicherungsanstalt der Selbständigen v W M (C-329/23); AB v Finanzamt Köln-Süd (C-627/22)3 provisions; ZP v Bundesagentur für Arbeit (C-29/19)
Cites 19: Western Sahara Campaign UK v Commissioners for Her Majesty's Revenue and Customs and Secretary of State for Environment, Food and Rural Affairs (C-266/16); Peter Radgen and Lilian Radgen v Finanzamt Ettlingen (C-478/15); Christian Picart v Ministre des Finances et des Comptes publics (C-355/16); DMC Beteiligungsgesellschaft mbH v Finanzamt Hamburg-Mitte (C-164/12); Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie (C-9/02); Albert Ruckdeschel & Co. and Hansa-Lagerhaus Ströh & Co. v Hauptzollamt Hamburg-St. Annen ; Diamalt AG v Hauptzollamt Itzehoe (C-117/76, C-16/77); European Commission v Kingdom of Spain (C-678/11); SECIL - Companhia Geral de Cal e Cimento SA v Fazenda Pública (C-464/14); National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam (C-371/10); Aldona Malgorzata Jany and Others v Staatssecretaris van Justitie (C-268/99); Försäkringskassan v Elisabeth Bergström (C-257/10); The Queen v H. M. Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trust plc (81/87); Mrs M.K.H. Hoekstra (née Unger) v Bestuur der Bedrijfsvereniging voor Detailhandel en Ambachten (Administration of the Industrial Board for Retail Trades and Businesses) (75/63); Nour Eddline El-Yassini v Secretary of State for Home Department (C-416/96); FKP Scorpio Konzertproduktionen GmbH v Finanzamt Hamburg-Eimsbüttel (C-290/04); P. H. Asscher v Staatssecretaris van Financiën (C-107/94); Futura Participations SA and Singer v Administration des contributions (C-250/95); 2002/309/EC,Euratom: Decision of the Council, and of the Commission as regards the Agreement on Scientific and Technological Cooperation, of 4 April 2002 on the conclusion of seven Agreements with the Swiss Confederation; Rico Graf and Rudolf Engel v Landratsamt Waldshut (C-506/10)