# C_2008092EN.01001001.xml

| 12.4.2008 | EN | Official Journal of the European Union | C 92/10 |
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12.4.2008

EN

Official Journal of the European Union

C 92/10

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Order of the Court (Seventh Chamber) of 16 January 2008 (reference for a preliminary ruling from the Commissione Tributaria Provinciale di Latina (Italy)) — Angelo Molinari (C-128/07), Giovanni Galeota (C-129/07), Salvatore Barbagallo (C-130/07), Michele Ciampi (C-131/07) v Agenzia delle Entrate — Ufficio di Latina

(Joined Cases C-128/07 to C-131/07) (1)

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(Directive 76/207/EEC - Equal treatment for men and women - Redundancy payment - Tax advantage granted at a different age according to the worker's gender)

(2008/C 92/16)

Language of the case: Italian

Referring court

Commissione Tributaria Provinciale di Latina

Parties

Applicants: Angelo Molinari, (C-128/07), Giovanni Galeota (C-129/07), Salvatore Barbagallo (C-130/07), Michele Ciampi (C-131/07)

Applicants:

Defendant: Agenzia delle Entrate — Ufficio di Latina

Defendant:

Re:

Reference for a preliminary ruling — Commissione Tributaria Provinicale di Latina — Interpretation of Council Directive 76/207/EEC of 9 February 1976 on the implementation of the principle of equal treatment for men and women as regards access to employment, vocational training and promotion, and working conditions (OJ 1976 L 39, p. 40) and Council Directive 79/7/EEC on the progressive implementation of the principle of equal treatment for men and women in matters of social security (OJ 1979 L 6, p. 24) — Interpretation and scope of the judgment in Case C-207/04 Vergani — Application of a reduced rate of tax in respect of sums received by way of voluntary redundancy incentive for workers who have reached a particular age — Tax advantage granted to workers at different ages according to their gender

Vergani

Operative part of the order

| 1. | Following the judgment in Case C-207/04 Vergani [2005] ECR I-7453, in which national legislation was found to be incompatible with Community law, it is for the authorities of the Member State concerned to adopt the general or specific measures necessary to ensure that Community law is complied with in their territory, those authorities retaining the choice of measures to be taken to ensure that national law is changed so as to comply with Community law and that the rights which individuals derive from Community law are given full effect. Where there has been found to be discrimination contrary to Community law, for as long as measures reinstating equal treatment have not been adopted, a national court must set aside any discriminatory provision of national law, without having to request or await its prior removal by the legislature, and apply to members of the disadvantaged category the same arrangements as those enjoyed by the persons in the other category. |
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1.

Following the judgment in Case C-207/04 Vergani [2005] ECR I-7453, in which national legislation was found to be incompatible with Community law, it is for the authorities of the Member State concerned to adopt the general or specific measures necessary to ensure that Community law is complied with in their territory, those authorities retaining the choice of measures to be taken to ensure that national law is changed so as to comply with Community law and that the rights which individuals derive from Community law are given full effect. Where there has been found to be discrimination contrary to Community law, for as long as measures reinstating equal treatment have not been adopted, a national court must set aside any discriminatory provision of national law, without having to request or await its prior removal by the legislature, and apply to members of the disadvantaged category the same arrangements as those enjoyed by the persons in the other category.

Vergani

| 2. | The derogation provided for in Article 7(1)(a) of Council Directive 79/7/EEC of 19 December 1978 on the progressive implementation of the principle of equal treatment for men and women in matters of social security is not applicable to a tax measure such as provided for in Article 17(4a) of Decree No 917 of the President of the Republic of 22 December 1986, as amended by Legislative Decree No 314 of 2 September 1997. |
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2.

The derogation provided for in Article 7(1)(a) of Council Directive 79/7/EEC of 19 December 1978 on the progressive implementation of the principle of equal treatment for men and women in matters of social security is not applicable to a tax measure such as provided for in Article 17(4a) of Decree No 917 of the President of the Republic of 22 December 1986, as amended by Legislative Decree No 314 of 2 September 1997.

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(1)  OJ C 117, 26.5.2007.

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