Case C-129/07: Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Latina (Italy) lodged on 5 March 2007 — Giovanni Galeota v Agenzia Entrate Ufficio Latina
Date: 2007-05-26
Institutions: Court of Justice
Subjects: Italy, anti-discriminatory measure, early retirement, interpretation of the law, sexual discrimination, tax on income, tax system

26.5.2007

EN

Official Journal of the European Union

C 117/9

Parties to the main proceedings

Parties to the main proceedings

Applicant: Angelo Molinari

Applicant: Giovanni Galeota

Defendant: Agenzia Entrate Ufficio Latina

Defendant: Agenzia Entrate Ufficio Latina

Questions referred

Questions referred

1. Must the judgment in Case C-207/04 (1) be interpreted as
meaning that the Italian legislature should have extended to
men the advantageous age-limit that applies to women?

2. Must it be held in the present case that a rate equal to half of
the rate applied for the taxation of severance pay must be
applied to sums received as voluntary redundancy incentives
by men who have passed the age of 50?

3. Given that amounts paid by way of personal income tax do
not form part of the taxpayer's salary since they are not paid
by the employer in respect of the employment, and given
that an amount paid by an employer to an employee as an
incentive is not in the nature of pay, is it consistent with
Community law to rule that the application of different age
limits — namely 50 years of age for women and 55 years of
age for men — is contrary to Community law, in light of the
fact that Directive No 79/7 (2) permits the Member States to
preserve different pensionable ages?

4. Must Community law (Council Directive 76/207/EEC (3) of
9 February 1976, which prohibits discrimination on grounds
of sex) be interpreted as precluding — or as not precluding
— application of the relevant national rules that gave rise to
the present case, with the effect that the national legislation
(Article 17(4a) (now Article 19(4a) of DPR No 917/86) must
be regarded as incompatible — or compatible — with Com-
munity law?

1. Must the judgment in Case C-207/04 (1) be interpreted as
meaning that the Italian legislature should have extended to
men the advantageous age-limit that applies to women?

2. Must it be held in the present case that a rate equal to half of
the rate applied for the taxation of severance pay must be
applied to sums received as voluntary redundancy incentives
by men who have passed the age of 50?

3. Given that amounts paid by way of personal income tax do
not form part of the taxpayer's salary since they are not paid
by the employer in respect of the employment, and given
that an amount paid by an employer to an employee as an
incentive is not in the nature of pay, is it consistent with
Community law to rule that the application of different age
limits — namely 50 years of age for women and 55 years of
age for men — is contrary to Community law, in light of the
fact that Directive No 79/7 (2) permits the Member States to
preserve different pensionable ages?

4. Must Community law (Council Directive 76/207/EEC (3) of
9 February 1976, which prohibits discrimination on grounds
of sex) be interpreted as precluding — or as not precluding
— application of the relevant national rules that gave rise to
the present case, with the effect that the national legislation
(Article 17(4a) (now Article 19(4a) of DPR No 917/86) must
be regarded as incompatible — or compatible — with Com-
munity law?

(1) Paolo Vergani v Agenzia delle Entrate, Ufficio di Arona [2005] ECR

I-7453.

(2) OJ 1979 L 6, p. 24.
(3) OJ 1976 L 39, p. 40.

(1) Paolo Vergani v Agenzia delle Entrate, Ufficio di Arona [2005] ECR

I-7453.

(2) OJ 1979 L 6, p. 24.
(3) OJ 1976 L 39, p. 40.

Reference for a preliminary ruling from the Commissione
Tributaria Provinciale di Latina (Italy) lodged on 5 March
2007 — Giovanni Galeota v Agenzia Entrate Ufficio Latina

Reference for a preliminary ruling from the Commissione
Tributaria Provinciale di Latina (Italy) lodged on 5 March
2007 — Salvatore Barbagallo v Agenzia Entrate Ufficio
Latina

(Case C-129/07)

(2007/C 117/14)

(Case C-130/07)

(2007/C 117/15)

Language of the case: Italian

Language of the case: Italian

Referring court

Referring court

Commissione Tributaria Provinciale di Latina

Commissione Tributaria Provinciale di Latina