CELEX: C2006/326/13
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-520/04: Judgment of the Court (First Chamber) of 9 November 2006 (reference for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Pirkko Marjatta Turpeinen (Freedom of movement for persons — Income tax — Retirement pension — Higher rate of tax for retired persons residing in another Member State)

30.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 326/6
            
         Judgment of the Court (First Chamber) of 9 November 2006 (reference for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Pirkko Marjatta Turpeinen
   (Case C-520/04) (1)
   
   (Freedom of movement for persons - Income tax - Retirement pension - Higher rate of tax for retired persons residing in another Member State)
   (2006/C 326/13)
   Language of the case: Finnish
   Referring court
   Korkein hallinto-oikeus
   Parties to the main proceedings
   
      Applicant: Pirkko Marjatta Turpeinen
   Re:
   Reference for a preliminary ruling — Korkein hallinto-oikeus — Interpretation of Articles 12 EC and 39 EC and of Council Directive 90/365/EEC of 28 June 1990 on the right of residence for employees and self-employed persons who have ceased their occupational activity (OJ 1990 L 180, p. 28) — National legislation under which the income of non-residents is subject to a withholding tax — Pension paid to a retired person resident in another Member State subject to a higher rate of tax than if that person had been resident in the Member State concerned
   Operative part of the judgment
   Article 18 EC must be interpreted as meaning that it precludes national legislation according to which the income tax on a retirement pension paid by an institution of the Member State concerned to a person residing in another Member State exceeds in certain cases the tax which would be payable if that person resided in the first Member State, where that pension constitutes all or nearly all of that person's income.
   
      (1)  OJ C 57, 05.03.2005.