Court of Justice of the European Union
Judgment of 21 September 2016
Case no. C-478-15
In the judgment in question, the Court of Justice of the European Union concluded that national tax legislation which grants an exemption to resident taxpayers (with unlimited liability to income tax) regarding employment income paid by a public law entity established in said Member State, in another Member State of the European Union or in another State to which the EEA Agreement applies, but which denies said exemption when it concerns to employment income paid by a Swiss public law entity, is contrary to the Agreement on the free movement of persons entered into between the European Union and Switzerland, given that it gives rise to unjustified unequal treatment with no overriding public interest reasons that support it.