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Document C2007/082/03
Case C-150/04: Judgment of the Court (Grand Chamber) of 30 January 2007 — Commission of the European Communities v Kingdom of Denmark (Failure of a Member State to fulfil obligations — Freedom of movement for workers — Freedom to provide services — Free movement of capital — Freedom of establishment — Income tax — Pensions — Policy taken out with a pension institution in another Member State — Tax legislation — Limitation on the deductibility or exemption from taxable income of contributions paid into a pension scheme — Overriding reasons in the public interest — Effectiveness of supervision of taxation — Cohesion of the tax system — Symmetry of the tax system — Double taxation convention)
Case C-150/04: Judgment of the Court (Grand Chamber) of 30 January 2007 — Commission of the European Communities v Kingdom of Denmark (Failure of a Member State to fulfil obligations — Freedom of movement for workers — Freedom to provide services — Free movement of capital — Freedom of establishment — Income tax — Pensions — Policy taken out with a pension institution in another Member State — Tax legislation — Limitation on the deductibility or exemption from taxable income of contributions paid into a pension scheme — Overriding reasons in the public interest — Effectiveness of supervision of taxation — Cohesion of the tax system — Symmetry of the tax system — Double taxation convention)
Case C-150/04: Judgment of the Court (Grand Chamber) of 30 January 2007 — Commission of the European Communities v Kingdom of Denmark (Failure of a Member State to fulfil obligations — Freedom of movement for workers — Freedom to provide services — Free movement of capital — Freedom of establishment — Income tax — Pensions — Policy taken out with a pension institution in another Member State — Tax legislation — Limitation on the deductibility or exemption from taxable income of contributions paid into a pension scheme — Overriding reasons in the public interest — Effectiveness of supervision of taxation — Cohesion of the tax system — Symmetry of the tax system — Double taxation convention)
OJ C 82, 14.4.2007, p. 2–3
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, RO, SK, SL, FI, SV)
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14.4.2007 |
EN |
Official Journal of the European Union |
C 82/2 |
Judgment of the Court (Grand Chamber) of 30 January 2007 — Commission of the European Communities v Kingdom of Denmark
(Case C-150/04) (1)
(Failure of a Member State to fulfil obligations - Freedom of movement for workers - Freedom to provide services - Free movement of capital - Freedom of establishment - Income tax - Pensions - Policy taken out with a pension institution in another Member State - Tax legislation - Limitation on the deductibility or exemption from taxable income of contributions paid into a pension scheme - Overriding reasons in the public interest - Effectiveness of supervision of taxation - Cohesion of the tax system - Symmetry of the tax system - Double taxation convention)
(2007/C 82/03)
Language of the case: Danish
Parties
Applicant: Commission of the European Communities (represented by: initially by S. Tams, and subsequently by R. Lyal and H. Støvlbæk, Agents)
Defendant: Kingdom of Denmark (represented by: J. Molde, Agent)
Intervener in support of the defendant: Kingdom of Sweden, (represented by: A. Kruse, Agent)
Re:
Failure by a Member State to fulfil obligations — Infringement of Articles 39, 43, 49 and 56 EC — Tax legislation limiting income tax deductions for pension insurance contributions to schemes set up with undertakings in the Member State
Operative part of the judgment
The Court:
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1. |
Declares that, by introducing and maintaining in force a system for life assurance and pensions under which tax deductions and tax exemptions for payments are granted only for payments under contracts entered into with pension institutions established in Denmark, whereas no such tax relief is granted for payments made under contracts entered into with pension institutions established in other Member States, the Kingdom of Denmark has failed to fulfil its obligations under Articles 39 EC, 43 EC and 49 EC; |
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2. |
Orders the Kingdom of Denmark to pay the costs; |
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3. |
Orders the Kingdom of Sweden to bear its own costs. |