CELEX: C2004/217/12
Language: en
Date: 2004-08-28 00:00:00
Title: Judgment of the Court (First Chamber) of 1 July 2004 in Case C-169/03 (reference for a preliminary ruling from the Regeringsrätten): Florian W. Wallentin v Riksskatteverket (Free movement of persons — Workers — Income tax — Restricted liability of a taxpayer receiving a small part of his income in one Member State and residing in another Member State)

28.8.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 217/7
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 1 July 2004
   in Case C-169/03 (reference for a preliminary ruling from the Regeringsrätten): Florian W. Wallentin v Riksskatteverket (1)
   
   (Free movement of persons - Workers - Income tax - Restricted liability of a taxpayer receiving a small part of his income in one Member State and residing in another Member State)
   (2004/C 217/12)
   Language of the case: Swedish
   In Case C-169/03: Reference to the Court under Article 234 EC from the Regeringsrätten (Sweden) for a preliminary ruling in the proceedings pending before that court between Florian W. Wallentin and Riksskatteverket — on the interpretation of Article 39 EC — the Court (First Chamber), composed of: P. Jann (Rapporteur), President of the Chamber, A. La Pergola, S. von Bahr, R. Silva de Lapuerta and K. Lenaerts, Judges; P. Léger, Advocate General; R. Grass, Registrar, has given a judgment on 1 July 2004, in which it has ruled:
   Article 39 EC precludes a Member State's legislation from providing that
   
               —
            
            
               natural persons who are not regarded as being resident for tax purposes in that Member State, but who receive income there from employment, are subject to taxation levied at source such that the basic allowance or any other allowance or deduction linked to the taxpayer's personal circumstances is not granted,
            
         
               —
            
            
               whereas taxpayers resident in that State are entitled to such allowances or deductions at the time of ordinary assessment to tax on their income received in that State and abroad,
            
         
               —
            
            
               when the persons not resident in the State of taxation have had, in their own State of residence, only income which, by its nature, is not subject to income tax.
            
         
      (1)   OJ C 158 of 5.7.2003.