Court of Justice 28 February 2013, Case C-425/11: Judgment of the Court (Third Chamber) of 28 February 2013 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Katja Ettwein v Finanzamt Konstanz (Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Equal treatment — Self-employed frontier workers — Nationals of a Member State of the Union — Business income received in that Member State — Transfer of residence to Switzerland — Refusal of a tax advantage in that Member State because of the transfer of residence)

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