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Document 62015CA0300
Case C-300/15: Judgment of the Court (Tenth Chamber) of 26 May 2016 (request for a preliminary ruling from the Tribunal administratif — Luxembourg) — Charles Kohll, Sylvie Kohll-Schlesser v Directeur de l’administration des contributions directes (Reference for a preliminary ruling — Articles 21 and 45 TFEU — Freedom of movement and of residence of persons and workers — Income tax — Retirement pension — Pensioners’ tax credit — Conditions for granting — Possession of a tax deduction form issued by national authorities)
Case C-300/15: Judgment of the Court (Tenth Chamber) of 26 May 2016 (request for a preliminary ruling from the Tribunal administratif — Luxembourg) — Charles Kohll, Sylvie Kohll-Schlesser v Directeur de l’administration des contributions directes (Reference for a preliminary ruling — Articles 21 and 45 TFEU — Freedom of movement and of residence of persons and workers — Income tax — Retirement pension — Pensioners’ tax credit — Conditions for granting — Possession of a tax deduction form issued by national authorities)
Case C-300/15: Judgment of the Court (Tenth Chamber) of 26 May 2016 (request for a preliminary ruling from the Tribunal administratif — Luxembourg) — Charles Kohll, Sylvie Kohll-Schlesser v Directeur de l’administration des contributions directes (Reference for a preliminary ruling — Articles 21 and 45 TFEU — Freedom of movement and of residence of persons and workers — Income tax — Retirement pension — Pensioners’ tax credit — Conditions for granting — Possession of a tax deduction form issued by national authorities)
OJ C 260, 18.7.2016, p. 12–12
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 26/05/2016
- Date lodged:
- 19/06/2015
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- French
- Type of procedure:
- Reference for a preliminary ruling
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- Case affecting:
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- Related EU case-law document 62015CJ0300
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|
18.7.2016 |
EN |
Official Journal of the European Union |
C 260/12 |
Judgment of the Court (Tenth Chamber) of 26 May 2016 (request for a preliminary ruling from the Tribunal administratif — Luxembourg) — Charles Kohll, Sylvie Kohll-Schlesser v Directeur de l’administration des contributions directes
(Case C-300/15) (1)
((Reference for a preliminary ruling - Articles 21 and 45 TFEU - Freedom of movement and of residence of persons and workers - Income tax - Retirement pension - Pensioners’ tax credit - Conditions for granting - Possession of a tax deduction form issued by national authorities))
(2016/C 260/15)
Language of the case: French
Referring court
Tribunal administratif
Parties to the main proceedings
Applicants: Charles Kohll, Sylvie Kohll-Schlesser
Defendant: Directeur de l’administration des contributions directes
Operative part of the judgment
Articles 21 and 45 TFEU must be interpreted as precluding a national tax law, such as that at issue in the main proceedings, which restricts the eligibility for the pensioners’ tax credit to taxpayers in possession of a tax deduction form.
