CELEX: C1995/268/16
Language: en
Date: 1995-10-14 00:00:00
Title: JUDGMENT OF THE COURT of 11 August 1995 in Case C-80/94 (reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch): G. H. E. J. Wielockx v. Inspecteur der Directe Belastingen (Article 52 of the EC Treaty - Requirement of equal treatment - Tax on non-residents' income)

No C 268/8            EN                 Official Journal of the European Communities                                  14 . 10 . 95
              JUDGMENT OF THE COURT                                  preliminary ruling in the proceedings pending before that
                        ( Sixth Chamber)                             court between G. H. E. J. Wielockx and Inspecteur der
                                                                     Directe Belastingen — on the interpretation of Article 52 of
                      of 11 August 1995                              the EC Treaty — the Court, composed of: G. C. Rodriguez
in Case C-63/94 (reference for a preliminary ruling from the         Iglesias, President, F. A. Schockweiler, P. J. G. Kapteyn, C.
Tribunal de Commerce, Mons ): Groupement National des                Gulmann and P. Jann ( Presidents of Chambers ), G. F.
Négociants en Pommes de Terre de Belgique v. ITM                     Mancini, J. C. Moitinho de Almeida, D. A. O. Edward
               Belgium SA and Vocarex SA i 1 )                       ( Rapporteur ), G. Hirsch, H. Ragnemalm and L. Sevôn,
 (Free movement of goods — Prohibition of sales yielding             Judges; P. Léger, Advocate-General ; L. Hewlett,
                   very low profit margins)                          Administrator, for the Registrar, has given a judgment on
                                                                     11 August 1995 , in which it rules :
                          ( 95/C 268/15 )
               (Language of tbe case: Frencb)                        a rule laid down by a Member State which allows its
                                                                     residents to deduct from their taxable income business
(Provisional translation; the definitive translation will be         profits which they allocate to form a pension reserve but
         published in the European Court Reports)                    denies that benefit to Community nationals liable to pay tax
                                                                     who, although resident in another Member State, receive all
                                                                     or almost all of their income in the first State, cannot be
In Case C-63 /94 : reference to the Court under Article 177 of      justified by the fact that the periodic pension payments
the EC Treaty from the Tribunal de Commerce                          subsequently drawn out of the pension reserve by the
( Commercial Court), Mons, for a preliminary ruling in the           non-resident taxpayer are not taxed in the first State but in
proceedings pending before that court between                        the State of residence — with which the first State has
Groupement National des Négociants en Pommes de Terre                concluded a double-taxation convention — even if, under
de Belgique v. ITM Belgium SA and Vocarex SA — on the                the tax system in force in the first State, a strict
interpretation of Article 30 of the EC Treaty — the Court            correspondence between the deductibility of the amounts
( Sixth Chamber ), composed of: F. A. Schockweiler,                 added to the pension reserve and the liability to tax of the
President of the Chamber, G. F. Mancini ( Rapporteur ),             amounts drawn out of it cannot be achieved by generalizing
C. N. Kakouris, J. L. Murray and G. Hirsch , Judges; G.              the benefit. Such discrimination is therefore contrary to
Cosmas, Advocate-General; H. A. Riihl, Principal                    Article 52 of the EC Treaty.
Administrator, for the Registrar, has given a judgment on
11 August 1 995 , in which it rules :
                                                                     (') OJ No C 103 , 11 . 4 . 1994 .
Article 30 of the EC Treaty is to be interpreted as not
applying where a Member State prohibits by legislation any
sale which yields only a very low profit margin.
(') OJ No C 103 , 11 . 4 . 1994 .
                                                                                   JUDGMENT OF THE COURT
                                                                                            ( Sixth Chamber )
              JUDGMENT OF THE COURT                                                        of 11 August 1995
                      of 11 August 1995                             in Case C-92/94 ( reference for a preliminary ruling from the
in Case C-80/94 (reference for a preliminary ruling from the        Court of Appeal ( Civil Division )): Secretary of State for
Gerechtshof te 's-Hertogenbosch ): G. H. E. J. Wielockx v.          Social Security, Chief Adjudication Officer v. Rose Graham
            Inspecteur der Directe Belastingen (*)                                             and Others ( l )
(Article 52 of the EC Treaty — Requirement of equal                  (Equality between men and women — Invalidity benefits —
        treatment — Tax on non-residents ' income)                                    Link with pensionable age)
                          ( 95/C 268/16 )                                                      ( 95/C 268/17 )
               (Language of the case: Dutch)
                                                                                    (Language of the case: English)
(Provisional translation; the definitive translation will be
         published in the European Court Reports)                   In Case C-92/94 : reference to the Court under Article 177 of
                                                                    the EC Treaty by the Court of Appeal ( Civil Division ),
In Case C-80/94 : reference to the Court under Article 177 of       London, for a preliminary ruling in the proceedings pending
the EC Treaty from the Gerechtshof te 's-Hertogenbosch               before that court between Secretary of State for Social
( Regional Court of Appeal, 's-Hertogenbosch ) for a                 Security, Chief Adjudication Officer and Rose Graham,