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Court of Justice of the European Union · Judgment

C‑544/11Helga Petersen and Peter Petersen v Finanzamt Ludwigshafen

Decided
2013-02-28
ECLI
ECLI:EU:C:2013:124
CELEX
62011CJ0544
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom to provide services — Freedom of movement for workers — Legislation of a Member State allowing exemption from taxation on income received for work carried out in another State in the context of development aid — Conditions — Establishment of the employer within the national territory — Refusal where the employer is established in another Member State.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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