Judgment of the Court (First Chamber) of 1 July 2004 in Case C-169/03 (reference for a preliminary ruling from the Regeringsrätten): Florian W. Wallentin v Riksskatteverket (Free movement of persons — Workers — Income tax — Restricted liability of a taxpayer receiving a small part of his income in one Member State and residing in another Member State)
Date: 2004-08-28
Institutions: Court of Justice
Subjects: Sweden, interpretation of the law, remuneration of work, tax on income, tax relief

28.8.2004

EN

Official Journal of the European Union

C 217/7

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(First Chamber)

of 1 July 2004

(First Chamber)

of 8 July 2004

in Case C-169/03 (reference for a preliminary ruling from
the Regeringsrätten): Florian W. Wallentin v Riksskatte-
verket (1)

in Case C-214/03: Commission of the European Commu-
nities v Republic of Austria (1)

(Free movement of persons — Workers — Income tax —
Restricted liability of a taxpayer receiving a small part of his
income in one Member State and residing in another Member
State)

(Failure of a Member State to fulfil its obligations — Direc-
tive 88/609/EEC — Air pollution — Large combustion
plants)

(2004/C 217/12)

(Language of the case: Swedish)

(2004/C 217/13)

(Language of the case: German)

(Provisional translation; the definitive translation will be published in
the European Court Reports)

In Case C-169/03: Reference to the Court under Article 234 EC
from the Regeringsrätten (Sweden) for a preliminary ruling in
the proceedings pending before that court between Florian W.
Wallentin and Riksskatteverket — on the interpretation of
Article 39 EC — the Court (First Chamber), composed of:
P. Jann (Rapporteur), President of the Chamber, A. La Pergola,
S. von Bahr, R. Silva de Lapuerta and K. Lenaerts, Judges; P.
Léger, Advocate General; R. Grass, Registrar, has given a judg-
ment on 1 July 2004, in which it has ruled:

Article 39 EC precludes a Member State's legislation from providing
that

— natural persons who are not regarded as being resident for tax
purposes in that Member State, but who receive income there
from employment, are subject to taxation levied at source such
that the basic allowance or any other allowance or deduction
linked to the taxpayer's personal circumstances is not granted,

— whereas taxpayers resident in that State are entitled to such allow-
ances or deductions at the time of ordinary assessment to tax on
their income received in that State and abroad,

— when the persons not resident in the State of taxation have had,
in their own State of residence, only income which, by its nature,
is not subject to income tax.

(1) OJ C 158 of 5.7.2003.

In Case C-214/03: Commission of the European Communities
(Agents: J.C. Schieferer and G. Valero Jordana) v Republic of
Austria (Agents: H. Dossi and E. Riedl) — application for a
declaration that, by failing to transpose correctly Council Direc-
tive 88/609/EEC of 24 November 1988 on the limitation of
emissions of certain pollutants into the air from large combus-
tion plants (OJ 1988 L 336, p. 1), in the version resulting from
Council Directive 94/66/EC of 15 December 1994 (OJ 1994 L
337, p. 83), the Republic of Austria has failed to fulfil its obli-
gations under
(First
Chamber), composed of: P. Jann, President of the Chamber, A.
Rosas, A. La Pergola, R. Silva de Lapuerta (Rapporteur) and K.
Judges; M. Poiares Maduro, Advocate General; R.
Lenaerts,
in
Grass, Registrar, has given a judgment on 8 July 2004,
which it:

that amended directive — the Court

1. Declares that the Republic of Austria has failed to fulfil its obliga-
in
tions under Article 2(6),
(8),
conjunction with Annexes III to VII, and Article 9(2) and (3) of
Council Directive 88/609/EEC of 24 November 1988 on the
limitation of emissions of certain pollutants into the air from large
combustion plants, in the version resulting from Council Directive
94/66/EC of 15 December 1994,

(9) and (10), Article 4(1)

— by having adopted, in Paragraph 22(1) of the Luftreinhalte-
verordnung für Kesselanlagen (regulation on the abatement of
air pollution from steam boiler installations), on the conserva-
tion of air quality in the presence of boiler installations, a defi-
nition of ‘multi-fuel firing unit’ which departs from that set
out in Article 2(8) of the Directive,

— by failing to transpose in the relevant national

legal provi-
sions, the Luftreinhaltegesetz für Kesselanlagen (law on the
abatement of air pollution from steam boiler installations) and
the Luftreinhalteverordnung für Kesselanlagen, the definitions
of ‘new plant’ and ‘existing plant’ as set out in Article 2(9)
and (10) of the Directive,