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8.9.2014   

EN

Official Journal of the European Union

C 303/8

Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 16 May 2014 — Roman Bukovansky v Finanzamt Lörrach

(Case C-241/14)

2014/C 303/11

Language of the case: German

Referring court

Finanzgericht Baden-Württemberg

Parties to the main proceedings

Applicant: Roman Bukovansky

Defendant: Finanzamt Lörrach

Question referred

Are the provisions of the Agreement of 21 June 1999 between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons (1) (BGBl. II 2001, 810 et seq.), which was adopted as a Law by the German Bundestag on 2 September 2001 (BGBl. II 2001, 810) and entered into force on 1 June 2002 (‘the Agreement on the Free Movement of Persons’), in particular the preamble thereto, Articles 1, 2 and 21 thereof and Articles 7 and 9 of Annex I thereto, to be interpreted as meaning that a worker who has moved from Germany to Switzerland, who is not a Swiss national and who, since moving to Switzerland, has been a ‘reverse frontier worker’ within the meaning of Article 15a(1) of the DBA-Schweiz 1971/2002 (Swiss-German Double Taxation Agreement) cannot be made subject to tax by Germany pursuant to Article 4(4), in conjunction with the fourth sentence of Article 15a(1), of the DBA-Schweiz 1971/2002?

(1)  OJ 1999 L 114, p. 6.