CELEX: C2004/179/13
Language: en
Date: 2004-07-10 00:00:00
Title: Case C-207/04: Reference for a preliminary ruling by the Commissione Tributaria Provinciale (Provincial Tax Court), Novara (Italy), by order of that court of 26 April 2004, in the case of Paolo Vergani against Agenzia Entrate Ufficio Arona (Revenue Agency, Arona Office)

10.7.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 179/6
            
         Reference for a preliminary ruling by the Commissione Tributaria Provinciale (Provincial Tax Court), Novara (Italy), by order of that court of 26 April 2004, in the case of Paolo Vergani against Agenzia Entrate Ufficio Arona (Revenue Agency, Arona Office)
   (Case C-207/04)
   (2004/C 179/13)
   Reference has been made to the Court of Justice of the European Communities by order of the Commissione Tributaria Provinciale (Provincial Tax Court), Novara (Italy), of 26 April 2004, received at the Court Registry on 10 May 2004, for a preliminary ruling in the case of Paolo Vergani against Agenzia Entrate Ufficio Arona (Revenue Agency, Arona Office) on the following question:
   
      Does Article 17(4a) of Decree No 917/86 of the President of the Republic infringe, conflict with or in any event create conditions of unequal treatment as between men and women prohibited by Article 141 of the European Union Treaty (previously Article 119) in so far as, in like circumstances, it grants the advantage of taxation of voluntary redundancy incentives and of sums paid in connection with termination of employment relationships at a rate reduced to one-half (50 %) for workers who have passed the age of 50 years in the case of women and the age of 55 years in the case of men (1)?
   
   
      (1)  OJ L 39, 14 February 1976, p. 40.