Post by account_disabled on Dec 28, 2023 6:10:34 GMT -5
Acontrary to Article TFEU and Article of Regulation no. it must therefore be analyzed whether a border worker is disadvantaged in relation to a person who works and lives in Germany all other circumstances being identical. As regards frontier workers whoare not subject to income tax in Germany like Mr. Eschenbrenner the applicable method for calculating the amount of the insolvency allowance is provided in Article paragraph of SGB III according to which it is necessary to deduct from.
The previous remuneration of the respective worker the taxes that Country Email List would be would have been charged for this remuneration if the worker had been subject to income tax in Germany. Pursuant to the FrancoGerman Tax Convention Mr. Eschenbrenners remuneration was subject when this worker was employed to income tax in France the tax rate applicable in this Member State being lower than that applicable in Germany. Therefore in the case of this frontier worker the calculation method led to the fact that the insolvency allowance he received did not correspond to his previous net remuneration.
It is necessary to remember that in this case the competence to tax the insolvency allowance belongs to the Federal Republic of Germany. The circumstance that this state exempts from tax the said allowance while providing for the calculation of its amount a corresponding deduction of income tax at the tax rate in force in the same state does not changerelates to the exercise of the taxing authority of this state . In the present case although the insolvency allowance received by Mr Eschenbrenner is lower than the net remuneration he received before the insolvency of his employer this unfavorable consequence results solely from the fact that the tax rate applicable in the Member State granting the allowance of insolvency and which has the competence to tax this allowance.
The previous remuneration of the respective worker the taxes that Country Email List would be would have been charged for this remuneration if the worker had been subject to income tax in Germany. Pursuant to the FrancoGerman Tax Convention Mr. Eschenbrenners remuneration was subject when this worker was employed to income tax in France the tax rate applicable in this Member State being lower than that applicable in Germany. Therefore in the case of this frontier worker the calculation method led to the fact that the insolvency allowance he received did not correspond to his previous net remuneration.
It is necessary to remember that in this case the competence to tax the insolvency allowance belongs to the Federal Republic of Germany. The circumstance that this state exempts from tax the said allowance while providing for the calculation of its amount a corresponding deduction of income tax at the tax rate in force in the same state does not changerelates to the exercise of the taxing authority of this state . In the present case although the insolvency allowance received by Mr Eschenbrenner is lower than the net remuneration he received before the insolvency of his employer this unfavorable consequence results solely from the fact that the tax rate applicable in the Member State granting the allowance of insolvency and which has the competence to tax this allowance.