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Document 62007CA0269
Case C-269/07: Judgment of the Court (Second Chamber) of 10 September 2009 — Commission of the European Communities v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Freedom of movement for workers — Regulation (EEC) No 1612/68 — Savings-pension bonus — Full liability to tax)
Case C-269/07: Judgment of the Court (Second Chamber) of 10 September 2009 — Commission of the European Communities v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Freedom of movement for workers — Regulation (EEC) No 1612/68 — Savings-pension bonus — Full liability to tax)
Case C-269/07: Judgment of the Court (Second Chamber) of 10 September 2009 — Commission of the European Communities v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Freedom of movement for workers — Regulation (EEC) No 1612/68 — Savings-pension bonus — Full liability to tax)
OJ C 267, 7.11.2009, p. 9–10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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7.11.2009 |
EN |
Official Journal of the European Union |
C 267/9 |
Judgment of the Court (Second Chamber) of 10 September 2009 — Commission of the European Communities v Federal Republic of Germany
(Case C-269/07) (1)
(Failure of a Member State to fulfil obligations - Freedom of movement for workers - Regulation (EEC) No 1612/68 - Savings-pension bonus - Full liability to tax)
2009/C 267/16
Language of the case: German
Parties
Applicant: Commission of the European Communities (represented by: R. Lyal and W. Mölls, Agents)
Defendant: Federal Republic of Germany (represented by: C. Blaschke and M. Lumma, Agents, W. Wellisch, Rechtsanwalt)
Re:
Failure of Member State to fulfil obligations — Infringement of Articles 12 EC, 18 EC and 39 EC, and of Article 7 of Council Regulation (EEC) No 1612/68 of 15 October 1968 on freedom of movement for workers within the Community (OJ, English Special Edition I 1968(II), p. 475) — National legislation concerning incentive allowances for savings pensions, the grant of which is conditional upon full liability to taxation in the Member State, providing for the repayment of the allowance on termination of such liability and prohibiting the use of capital accrued in accordance with such a scheme for the acquisition of residential property occupied by the owner unless the property is situated within the territory of that Member State.
Operative part of the judgment
The Court:
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1. |
Declares that, by introducing and maintaining the provisions for complementary pensions in Paragraphs 79 to 99 of the Federal Law on Income Tax (Einkommensteuergesetz), the Federal Republic of Germany has failed to fulfil its obligations under Article 39 EC and Article 7(2) of Regulation (EEC) No 1612/68 of the Council of 15 October 1968 on freedom of movement for workers within the Community and Article 18 EC, in so far as those provisions:
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2. |
Orders the Federal Republic of Germany to pay the costs. |