Comment to judgment C-544/11 (Petersen and Petersen) of the Court of Justice of the European Union on 28 February 2013

Comment to judgment C-544/11 of the Court of Justice of the European Union on 28 February 2013 (Petersen and Petersen, H&I 2013/7.17). The Court of Justice has issued its judgment on the German exemption from taxation on income received for work carried out in a third State in the context of development aid. In his comment, Alexander Fortuin elaborates on this specific judgment and its potential impact on the applicability of Treaty Freedoms and justification grounds in other situations.


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