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Document 62019CA0168
Joined Cases C-168/19 and C-169/19: Judgment of the Court (Eighth Chamber) of 30 April 2020 (requests for a preliminary ruling from the Corte dei conti — Sezione Giurisdizionale per la Regione Puglia — Italy) — HB (C-168/19), IC (C-169/19) v Istituto nazionale della previdenza sociale (Reference for a preliminary ruling — Freedom of movement for persons — Article 21 TFEU — Principle of non-discrimination on grounds of nationality — Article 18 TFEU — Convention for the avoidance of double taxation — Public sector workers — Pensioner residing in a Member State other than that paying retirement pension and who does not have the nationality of the Member State of residence — Income tax — Alleged loss of tax advantages — Alleged impediment to freedom of movement and alleged discrimination)
Joined Cases C-168/19 and C-169/19: Judgment of the Court (Eighth Chamber) of 30 April 2020 (requests for a preliminary ruling from the Corte dei conti — Sezione Giurisdizionale per la Regione Puglia — Italy) — HB (C-168/19), IC (C-169/19) v Istituto nazionale della previdenza sociale (Reference for a preliminary ruling — Freedom of movement for persons — Article 21 TFEU — Principle of non-discrimination on grounds of nationality — Article 18 TFEU — Convention for the avoidance of double taxation — Public sector workers — Pensioner residing in a Member State other than that paying retirement pension and who does not have the nationality of the Member State of residence — Income tax — Alleged loss of tax advantages — Alleged impediment to freedom of movement and alleged discrimination)
Joined Cases C-168/19 and C-169/19: Judgment of the Court (Eighth Chamber) of 30 April 2020 (requests for a preliminary ruling from the Corte dei conti — Sezione Giurisdizionale per la Regione Puglia — Italy) — HB (C-168/19), IC (C-169/19) v Istituto nazionale della previdenza sociale (Reference for a preliminary ruling — Freedom of movement for persons — Article 21 TFEU — Principle of non-discrimination on grounds of nationality — Article 18 TFEU — Convention for the avoidance of double taxation — Public sector workers — Pensioner residing in a Member State other than that paying retirement pension and who does not have the nationality of the Member State of residence — Income tax — Alleged loss of tax advantages — Alleged impediment to freedom of movement and alleged discrimination)
OJ C 240, 20.7.2020, p. 19–19
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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20.7.2020 |
EN |
Official Journal of the European Union |
C 240/19 |
Judgment of the Court (Eighth Chamber) of 30 April 2020 (requests for a preliminary ruling from the Corte dei conti — Sezione Giurisdizionale per la Regione Puglia — Italy) — HB (C-168/19), IC (C-169/19) v Istituto nazionale della previdenza sociale
(Joined Cases C-168/19 and C-169/19) (1)
(Reference for a preliminary ruling - Freedom of movement for persons - Article 21 TFEU - Principle of non-discrimination on grounds of nationality - Article 18 TFEU - Convention for the avoidance of double taxation - Public sector workers - Pensioner residing in a Member State other than that paying retirement pension and who does not have the nationality of the Member State of residence - Income tax - Alleged loss of tax advantages - Alleged impediment to freedom of movement and alleged discrimination)
(2020/C 240/24)
Language of the case: Italian
Referring court
Corte dei conti — Sezione Giurisdizionale per la Regione Puglia
Parties to the main proceedings
Applicants: HB (C-168/19), IC (C-169/19)
Defendant: Istituto nazionale della previdenza sociale
Operative part of the judgment
Articles 18 TFEU and 21 TFEU do not preclude a tax regime resulting from a convention for the avoidance of double taxation concluded between two Member States, pursuant to which the powers of taxation of those States in relation to the taxation of retirement pensions are allocated according to whether the recipients of those pensions were in employment in the private sector or the public sector and, in the latter case, according to whether or not they are nationals of the Member State of residence.