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European Union
Martin Wächtler v Finanzamt Konstanz (C-581/17)
Consideration of the question referred
47

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

Judgment of 26 Feb 2019law://eu/cjeu/2017/c-581-17/para_47@2026-11-10

47As regards the scope ratione personae of the concept of ‘self-employed person’, within the meaning of the AFMP, the Court has already stated that that scope is defined in Articles 12 and 13 of Annex I to that agreement (judgment of 15 March 2018, Picart, C‑355/16, EU:C:2018:184, paragraph 18).

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)2 provisions; 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); 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 (C-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) (C-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)