Court of Justice 26 May 2011, C-240/10 (Cathy Schulz-Delzers and Pascal Schulz v Finanzamt Stuttgart III.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. In the present case, the Court has been asked by the Finanzgericht (Finance Court) Baden-Württemberg (Germany) whether Article 45 TFEU must be interpreted as precluding a national provision under which certain supplementary income received inter alia by employed persons who are employed by a German legal person