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Document 62017CA0480
Case C-480/17: Judgment of the Court (Tenth Chamber) of 6 December 2018 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — Frank Montag v Finanzamt Köln-Mitte (Reference for a preliminary ruling — Freedom of establishment — Direct taxation — Income tax — Deductibility of contributions to an occupational pension scheme and to a private pension scheme — Exclusion of non-residents)
Case C-480/17: Judgment of the Court (Tenth Chamber) of 6 December 2018 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — Frank Montag v Finanzamt Köln-Mitte (Reference for a preliminary ruling — Freedom of establishment — Direct taxation — Income tax — Deductibility of contributions to an occupational pension scheme and to a private pension scheme — Exclusion of non-residents)
Case C-480/17: Judgment of the Court (Tenth Chamber) of 6 December 2018 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — Frank Montag v Finanzamt Köln-Mitte (Reference for a preliminary ruling — Freedom of establishment — Direct taxation — Income tax — Deductibility of contributions to an occupational pension scheme and to a private pension scheme — Exclusion of non-residents)
OJ C 44, 4.2.2019, p. 3–4
(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:
- 06/12/2018
- Date lodged:
- 09/08/2017
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- German
- Type of procedure:
- Reference for a preliminary ruling
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- Select all documents mentioning this document
- Case affecting:
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- Related EU case-law document 62017CJ0480
- Instruments cited in case law:
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|
4.2.2019 |
EN |
Official Journal of the European Union |
C 44/3 |
Judgment of the Court (Tenth Chamber) of 6 December 2018 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — Frank Montag v Finanzamt Köln-Mitte
(Case C-480/17) (1)
((Reference for a preliminary ruling - Freedom of establishment - Direct taxation - Income tax - Deductibility of contributions to an occupational pension scheme and to a private pension scheme - Exclusion of non-residents))
(2019/C 44/04)
Language of the case: German
Referring court
Finanzgericht Köln
Parties to the main proceedings
Applicant: Frank Montag
Defendant: Finanzamt Köln-Mitte
Operative part of the judgment
Article 49 TFEU must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, under which a non-resident taxable person, subject, in that Member State, to income tax in the framework of limited tax liability, cannot deduct from the income tax basis of assessment the amount of compulsory contributions paid into an occupational pension scheme in due proportion to the share of the income taxable in that Member State if directly linked to the activity which generated that income, whereas a resident taxable person, subject to income tax in the framework of unlimited tax liability, can deduct such contributions from the income tax basis of assessment to the extent laid down by national law.
Article 49 TFEU must be interpreted as not precluding legislation of a Member State, such as that at issue in the main proceedings, under which a non-resident taxable person, subject, in that Member State, to income tax in the framework of limited tax liability, cannot deduct from the income tax basis of assessment the amount of additional contributions paid into an occupational pension scheme or the amount of contributions paid into a private pension scheme, whereas a resident taxable person, subject to income tax in the framework of unlimited tax liability, can deduct such contributions from the income tax basis of assessment to the extent laid down by national law.
