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

Domstolens egne nøkkelord

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.

Tolker