CELEX: C2005/281/06
Language: en
Date: 2005-11-12 00:00:00
Title: Judgment of the Court (First Chamber) of 8 September 2005 in Case C-512/03 (reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch) in J.E.J. Blanckaert v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (Direct taxation — Tax on income from savings and investments — Tax convention — Tax credits allowed only for persons insured under the national social security system)

12.11.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 281/3
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 8 September 2005
   in Case C-512/03 (reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch) in J.E.J. Blanckaert v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (1)
   
   (Direct taxation - Tax on income from savings and investments - Tax convention - Tax credits allowed only for persons insured under the national social security system)
   (2005/C 281/06)
   Language of the case: Dutch
   In Case C-512/03: reference for a preliminary ruling under Article 234 EC from the Gerechtshof te 's-Hertogenbosch ('s-Hertogenbosch Regional Court of Appeal) (Netherlands), made by decision of 4 December 2003, received at the Court on 8 December 2003, in the proceedings between J.E.J. Blanckaert and Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen — the Court (First Chamber), composed of K. Lenaerts, (Rapporteur) President of the Fourth Chamber, acting for the President of the First Chamber, N. Colneric, K. Schiemann, E. Juhász and M. Ilešič, Judges; C. Stix-Hackl, Advocate General; L. Hewlett, Principal Administrator for the Registrar, gave a judgment on 8 September 2005, the operative part of which is as follows:
   Articles 56 EC and 58 EC must be interpreted as not precluding a law of a Member State under which a non-resident taxpayer who receives income in that State only from savings and investments and who is not insured under the social security system of that Member State cannot claim entitlement to tax credits in respect of national insurance, whereas a resident taxpayer who is insured under that social security system is entitled to those credits when his taxable income is calculated, even if he receives only income of that same kind and does not pay social security contributions.
   
      (1)  OJ C 47 of 21.02.2004.