CELEX: C1995/351/01
Language: en
Date: 1995-12-30 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 26 October 1995 in Case C-151/94: Commission of the European Communities v. Grand Duchy of Luxembourg (Article 48 of the EC Treaty - Equal treatment - Taxation of income of temporary residents - Repayment of excess tax)

30 . 12 . 95          EN                   Official Journal of the European Communities                                 No C 351 / 1
                                                                   I
                                                             (Information)
                                               COURT OF JUSTICE
                                                         COURT OF JUSTICE
               JUDGMENT OF THE COURT                                   1 . declares that, by maintaining in force provisions under
                       ( Sixth Chamber)                                    which excess amounts of tax deducted from the wages
                                                                           or salaries ofnationals ofa Member State who resided in
                     of 26 October 1995                                    Luxembourg or occupied a salaried position there for
      in Case C-151 /94 : Commission of the European                       only part ofthe tax year are to remain the property ofthe
     Communities v. Grand Duchy of Luxembourg ( 1 )                        Treasury and are not repayable, the Grand Duchy of
(Article 48 ofthe EC Treaty — Equal treatment — Taxation                   Luxembourg has failed to fulfil its obligations under
of income of temporary residents — Repayment of excess                     Article 48 (2) of the Treaty and Article 7 (2) of Council
                               tax)                                        Regulation (EEC) No 1612/68 of 15 October 1968 on
                                                                           freedom of movement for workers within the
                         ( 95/C 351 /01 )                                  Community;
                (Language of the case: French)                         2 . orders the Grand Duchy of Luxembourg to pay the
                                                                           costs .
(Provisional translation; the definitive translation will be           (') OJ No C 202 , 23 . 7. 1994 .
          published in the European Court Reports)
In Case C-151 /94 : Commission of the European
Communities ( Agents : Helene Michard and Enrico
Traversa ) v. Grand Duchy of Luxembourg ( Agent: Nicolas
Schmit ) — application for a declaration that, by maintaining
in force provisions under which excess amounts of tax
deducted from the wages or salaries of nationals of a
                                                                       Reference for a preliminary ruling by the Pretura
                                                                       Circondariale di Roma by order of that court of 3 October
Member State who resided in Luxembourg and/or occupied
                                                                       1995 in the case of Emanuele Iurlaro against Previdenza
a salaried position there for only part of the tax year shall
                                                                                                Sociale ( INPS )
remain the property of the Treasury and cannot be repaid
nor adjusted , the Grand Duchy of Luxembourg has failed to                                    ( Case C-322/95 )
fulfil its obligations under Article 48 ( 2 ) of the EC Treaty                                  ( 95/C 351 /02 )
and Council Regulation ( EEC ) No 1612/68 of 15 October
1968 on freedom of movement for workers within the
Community , and in particular Article 7 ( 2 ) thereof ( OJ,            Reference has been made to the Court of Justice of the
English Special Edition 1968 ( II ), p. 475 ) — the Court ( Sixth      European Communities by order of the Pretura
Chamber ), composed of: C.N. Kakouris, President of the                Circondariale di Roma ( Rome District Magistrates' Court )
Chamber, G. Hirsch, G.F. Mancini ( Rapporteur ), F.A.                  of 3 October 1 995 , which was received at the Court Registry
Schockweiler and H. Ragnemalm, Judges; F.G. Jacobs,                    on 16 October 1995 , for a preliminary ruling in the case of
Advocate-General ; H. von Holstein, Deputy Registrar, gave             Emanuele Iurlaro against Previdenza Sociale ( INPS ) on the
a judgment on 26 October 1995 in which it:                             interpretation of Article 15 ( 1 ) ( f) of Regulation ( EEC )