Opinion of the Advocate General — ECLI:EU:C:2016:65
Date: 2016-01-28
Language of the case: Finnish
Subject matter: Principles, objectives and tasks of the Treaties;Social Policy
Procedure: Reference for a preliminary ruling;Reference for a preliminary ruling - decision unnecessary
Origin: Finland

Summary — Judgment of the Court (First Chamber), 2 June 2016 1. Social policy — Equal treatment in employment and occupation — Directive 2000/78 — Scope — Pay — Concept (Art. 157(2) TFEU; Council Directive 2000/78, Art. 3(1)(c)) 2. Social policy — Equal treatment in employment and occupation — Directive 2000/78 — Scope — Supplementary tax on retirement pension income — Precluded — Assessment in the light of Article 51 of the Charter of Fundamental Rights of the European Union — Situation not covered by EU law (Art. 157(2) TFEU; Charter of Fundamental Rights of the European Union, Arts 21(1) and 51(1); Council Directive 2000/78, Art. 3(1)(c)) 1. See the text of the decision. (see paras 21-23) 2. Article 3(1)(c) of Directive 2000/78 establishing a general framework for equal treatment in employment and occupation must be interpreted as meaning that national legislation 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. Such taxation is external to the employment relationship and, therefore, to the determination, in that context, with which Directive 2000/78 is solely concerned, of ‘pay’ within the meaning of that directive and Article 157(2) TFEU. A supplementary tax on retirement pension income without any link to the contract of employment derives directly and exclusively from national tax legislation applicable to all natural persons whose income from retirement pensions exceeds a certain amount, after deduction of the pension income allowance. Furthermore, since that legislation does not implement any provision of EU law, within the meaning of Article 51 of the Charter and does not fall within the scope either of Directive 2000/78 or a directive on taxation, Article 21 of the Charter the cannot be successfully relied on in the context of a dispute concerning that legislation. (see paras 25, 26, 29, 30, operative part)