CELEX: 62017CA0480
Language: en
Date: 2018-12-06 00:00:00
Title: Case C-480/17: Judgment of the Court (Tenth Chamber) of 6 December 2018 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — Frank Montag v Finanzamt Köln-Mitte (Reference for a preliminary ruling — Freedom of establishment — Direct taxation — Income tax — Deductibility of contributions to an occupational pension scheme and to a private pension scheme — Exclusion of non-residents)

4.2.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 44/3
            
         
      Judgment of the Court (Tenth Chamber) of 6 December 2018 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — Frank Montag v Finanzamt Köln-Mitte
      (Case C-480/17) (1)
      
      ((Reference for a preliminary ruling - Freedom of establishment - Direct taxation - Income tax - Deductibility of contributions to an occupational pension scheme and to a private pension scheme - Exclusion of non-residents))
      (2019/C 44/04)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Köln
      
         Parties to the main proceedings
      
      
         Applicant: Frank Montag
      
         Defendant: Finanzamt Köln-Mitte
      
         Operative part of the judgment
      
      Article 49 TFEU must be interpreted as precluding legislation of a Member State, such as that at issue in the main proceedings, under which a non-resident taxable person, subject, in that Member State, to income tax in the framework of limited tax liability, cannot deduct from the income tax basis of assessment the amount of compulsory contributions paid into an occupational pension scheme in due proportion to the share of the income taxable in that Member State if directly linked to the activity which generated that income, whereas a resident taxable person, subject to income tax in the framework of unlimited tax liability, can deduct such contributions from the income tax basis of assessment to the extent laid down by national law.
      Article 49 TFEU must be interpreted as not precluding legislation of a Member State, such as that at issue in the main proceedings, under which a non-resident taxable person, subject, in that Member State, to income tax in the framework of limited tax liability, cannot deduct from the income tax basis of assessment the amount of additional contributions paid into an occupational pension scheme or the amount of contributions paid into a private pension scheme, whereas a resident taxable person, subject to income tax in the framework of unlimited tax liability, can deduct such contributions from the income tax basis of assessment to the extent laid down by national law.
      
         (1)  OJ C 382, 13.11.2017.