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Image header Agence Europe
Europe Daily Bulletin No. 9448
Contents Publication in full By article 40 / 44
GENERAL NEWS / (eu) eu/court of justice

Conditions of employment prevail over contractual arrangements in determining tax status of private teacher

Luxembourg, 18/06/2007 (Agence Europe) - On 14 June, the Court of Justice found, in its judgment in case C-445/05, that persons employed as teachers in German schools can only be granted the status of “private teacher” - which brings with it certain tax benefits - if their working conditions meet the criteria for such a position. Given the large numbers of tutors who are employed in the popular universities as “private teachers”, and who often have other employment, the impact in...

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