CELEX: 62015CA0300
Language: en
Date: 2016-05-26 00:00:00
Title: Case C-300/15: Judgment of the Court (Tenth Chamber) of 26 May 2016 (request for a preliminary ruling from the Tribunal administratif — Luxembourg) — Charles Kohll, Sylvie Kohll-Schlesser v Directeur de l’administration des contributions directes (Reference for a preliminary ruling — Articles 21 and 45 TFEU — Freedom of movement and of residence of persons and workers — Income tax — Retirement pension — Pensioners’ tax credit — Conditions for granting — Possession of a tax deduction form issued by national authorities)

18.7.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 260/12
            
         Judgment of the Court (Tenth Chamber) of 26 May 2016 (request for a preliminary ruling from the Tribunal administratif — Luxembourg) — Charles Kohll, Sylvie Kohll-Schlesser v Directeur de l’administration des contributions directes
   (Case C-300/15) (1)
   
   ((Reference for a preliminary ruling - Articles 21 and 45 TFEU - Freedom of movement and of residence of persons and workers - Income tax - Retirement pension - Pensioners’ tax credit - Conditions for granting - Possession of a tax deduction form issued by national authorities))
   (2016/C 260/15)
   Language of the case: French
   
      Referring court
   
   Tribunal administratif
   
      Parties to the main proceedings
   
   
      Applicants: Charles Kohll, Sylvie Kohll-Schlesser
   
      Defendant: Directeur de l’administration des contributions directes
   
      Operative part of the judgment
   
   Articles 21 and 45 TFEU must be interpreted as precluding a national tax law, such as that at issue in the main proceedings, which restricts the eligibility for the pensioners’ tax credit to taxpayers in possession of a tax deduction form.
   
      (1)  OJ C 294, 7.9.2015.