Swiss court denies European frontier workers their "Schumacker" rights (comment on the 31 August 2009 decision of the Geneva based "Commission Cantonale" in the "Boitelle" Case

Lamensch, Marie;van Thiel, Servaas
(2010) Intertax : international tax review — Vol. 38, n° 2, p. 93-104 (2010)

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(en) The Community law principle of free movement of persons entails a broad prohibition of discrimination including by means of tax provisions. The Bilateral EU-Swiss Treaty on free movement of persons contains this same prohibition of discrimination and refers for its proper interpretation to the case law of the European Court of Justice (ECJ). In the recent Boitelle case, however, a Swiss court did not apply the relevant ECJ case law (Schumacker) when upholding source-based taxation rules that discriminate against ‘frontaliers’ who work in Switzerland but live in France. This note first discusses the legal framework (Community law, the EU-Swiss treaty, income tax implications for ‘frontaliers’). It subsequently summarizes the Boitelle case (facts, arguments, decision of the court). Finally, it places the decision of the Swiss court in the context of settled ECJ internal market and income tax case law.
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Lamensch, M., & van Thiel, S. (2010). Swiss court denies European frontier workers their “Schumacker” rights (comment on the 31 August 2009 decision of the Geneva based “Commission Cantonale” in the “Boitelle” Case. Intertax : international tax review, 38(2), 93-104. https://hdl.handle.net/2078.5/125183 (Original work published 2010)