CELEX: 62007CO0128
Language: en
Date: 2008-01-16 00:00:00
Title: Order of the Court (Seventh Chamber) of 16 January 2008. # Angelo Molinari (C-128/07), Giovanni Galeota (C-129/07), Salvatore Barbagallo (C-130/07) and Michele Ciampi (C-131/07) v Agenzia delle Entrate - Ufficio di Latina. # Reference for a preliminary ruling: Commissione tributaria provinciale di Latina - Italy. # Directive 76/207/EEC - Equal treatment for men and women - Redundancy payment - Tax advantage granted at a different age according to the worker’s gender. # Joined cases C-128/07 to C-131/07.

Order of the Court (Seventh Chamber) of 16 January 2008 – Molinari and Others v Agenzia delle Entrate – Ufficio di Latina
      (Joined Cases C‑128/07 to C-131/07)
      Directive 76/207/EEC – Equal treatment for men and women – Redundancy payment – Tax advantage granted at a different age according to the worker’s gender
      1.                     Member States – Obligations – Implementation of Community law – National legislation incompatible with Community law as interpreted
            in a judgment delivered in response to a reference for a preliminary ruling (Art. 10 EC; Council Directives 76/207 and 79/7)
            (see paras 22-24, operative part 1)
      2.                     Social policy – Equal treatment for men and women in matters of social security – Directive 79/7 (Council Directive 79/7,
            Art. 7(1)(a)) (see paras 26-27, operative part 2)
      Re: 
      
         Reference for a preliminary ruling – Commissione Tributaria Provinicale di Latina – Interpretation of 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 (OJ 1976 L 39, p. 40) and Council Directive 79/7/EEC on the progressive
                  implementation of the principle of equal treatment for men and women in matters of social security (OJ 1979 L 6. p. 24) –
                  Interpretation and scope of the judgment in Case C-207/04 
               
               Vergani 
               – Application of a reduced rate of tax in respect of sums received by way of voluntary redundancy incentive for workers who
                  have reached a particular age – Tax advantage granted to workers at different ages according to their gender.
               
            Operative part
      
         
                  1.
               
               
                  
               
               
                  	Following the judgment of 21 July 2005 in Case C-207/04 Vergani, in which national legislation was found to be incompatible
                     with Community law, it is for the authorities of the Member State concerned to adopt the general or specific measures necessary
                     to ensure that Community law is complied with in their territory, those authorities retaining the choice of measures to be
                     taken to ensure that national law is changed so as to comply with Community law and that the rights which individuals derive
                     from Community law are given full effect. Where there has been found to be discrimination contrary to Community law, for as
                     long as measures reinstating equal treatment have not been adopted, a national court must set aside any discriminatory provision
                     of national law, without having to request or await its prior removal by the legislature, and apply to members of the disadvantaged
                     category the same arrangements as those enjoyed by the persons in the other category.
                  
               
            
         
                  2.
               
               
                  
               
               
                  	The derogation provided for in Article 7(1)(a) of Council Directive 79/7/EEC of 19 December 1978 on the progressive implementation
                     of the principle of equal treatment for men and women in matters of social security is not applicable to a tax measure such
                     as provided for in Article 17(4a) of Decree No 917 of the President of the Republic of 22 December 1986, as amended by Legislative
                     Decree No 314 of 2 September 1997.