Court of Justice 28 February 2013, Case C-544/11: Judgment of the Court (First Chamber) of 28 February 2013 (request for a preliminary ruling from the Finanzgericht Rheinland-Pfalz — Germany) — Helga Petersen, Peter Petersen v Finanzamt Ludwigshafen (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)

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