CELEX: C2005/217/39
Language: en
Date: 2005-09-03 00:00:00
Title: Judgment of the Court (First Chamber) of 21 July 2005 in Case C-207/04: Reference for a preliminary ruling from the Commissione tributaria provinciale di Novara in Paolo Vergani v Agenzia delle Entrate, Ufficio di Arona (Social policy — Equal pay and equal treatment for men and women — Redundancy payment — Tax treatment determined by reference to age — Tax advantage)

3.9.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 217/20
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 21 July 2005
   in Case C-207/04: Reference for a preliminary ruling from the Commissione tributaria provinciale di Novara in Paolo Vergani v Agenzia delle Entrate, Ufficio di Arona (1)
   
   (Social policy - Equal pay and equal treatment for men and women - Redundancy payment - Tax treatment determined by reference to age - Tax advantage)
   (2005/C 217/39)
   Language of the case: Italian
   In Case C-207/04: reference for a preliminary ruling under Article 234 EC from the Commissione tributaria provinciale di Novara (Italy), made by decision of 26 April 2004, received at the Court on 10 May 2004, in the proceedings between Paolo Vergani and Agenzia delle Entrate, Ufficio di Arona, — the Court (First Chamber), composed of P. Jann, President of the Chamber, N. Colneric (Rapporteur), K. Schiemann, E. Juhász and E. Levits, Judges; D. Ruiz-Jarabo Colomer, Advocate General; L. Hewlett, Principal Administrator, for the Registrar, gave a judgment on 21 July 2005, in which it ruled:
   Council Directive 76/207/EEC of 9 February 1976 on the implementation of the principle of equal treatment for men and women as regards access to employment, vocational training and promotion, and working conditions must be interpreted as precluding a provision such as that at issue in the main proceedings, which grants to workers who have passed the age of 50 years in the case of women and 55 years in the case of men, as a voluntary redundancy incentive, an advantage consisting in taxation at a rate reduced by half, of sums paid on cessation of the employment relationship.
   
      (1)  JO C 179 of 10.07.2004.