This document is an excerpt from the EUR-Lex website
Document 62015CA0122
Case C-122/15: Judgment of the Court (First Chamber) of 2 June 2016 (reqeust for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — proceedings brought by C (Reference for a preliminary ruling — Social policy — Principles of equal treatment and non-discrimination on grounds of age — Directive 2000/78/EC — Equal treatment in employment and occupation — Articles 2, 3 and 6 — Difference in treatment on grounds of age — National legislation providing, in certain situations, for higher taxation of pension income than earned income — Scope of application of Directive 2000/78 — Competence of the European Union in the field of direct taxation)
Case C-122/15: Judgment of the Court (First Chamber) of 2 June 2016 (reqeust for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — proceedings brought by C (Reference for a preliminary ruling — Social policy — Principles of equal treatment and non-discrimination on grounds of age — Directive 2000/78/EC — Equal treatment in employment and occupation — Articles 2, 3 and 6 — Difference in treatment on grounds of age — National legislation providing, in certain situations, for higher taxation of pension income than earned income — Scope of application of Directive 2000/78 — Competence of the European Union in the field of direct taxation)
Case C-122/15: Judgment of the Court (First Chamber) of 2 June 2016 (reqeust for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — proceedings brought by C (Reference for a preliminary ruling — Social policy — Principles of equal treatment and non-discrimination on grounds of age — Directive 2000/78/EC — Equal treatment in employment and occupation — Articles 2, 3 and 6 — Difference in treatment on grounds of age — National legislation providing, in certain situations, for higher taxation of pension income than earned income — Scope of application of Directive 2000/78 — Competence of the European Union in the field of direct taxation)
OJ C 287, 8.8.2016, p. 11–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
8.8.2016 |
EN |
Official Journal of the European Union |
C 287/11 |
Judgment of the Court (First Chamber) of 2 June 2016 (reqeust for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — proceedings brought by C
(Case C-122/15) (1)
((Reference for a preliminary ruling - Social policy - Principles of equal treatment and non-discrimination on grounds of age - Directive 2000/78/EC - Equal treatment in employment and occupation - Articles 2, 3 and 6 - Difference in treatment on grounds of age - National legislation providing, in certain situations, for higher taxation of pension income than earned income - Scope of application of Directive 2000/78 - Competence of the European Union in the field of direct taxation))
(2016/C 287/14)
Language of the case: Finnish
Referring court
Korkein hallinto-oikeus
Party to the main proceedings
C
Operative part of the judgment
Article 3(1)(c) of Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation must be interpreted as meaning that national legislation, such as that at issue in the main proceedings, relating to a supplementary tax on pension income, does not fall within the substantive scope of that directive nor, therefore, is it covered by Article 21(1) of the Charter of Fundamental Rights of the European Union.