Document ID: docfile:7bb7dfd6-ac82-4ae5-8299-891cbdb92e47
Source Database: eurlex_case_law
Source URL: https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62017CA0480&qid=1741626814614&rid=59734
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)
Date: 2018-12-06T01:00:00.000+01:00
Metadata: {"title": "Case C-480/17: Judgment of the Court (Tenth Chamber) of 6 December 2018 (request for a preliminary ruling from the Finanzgericht K\u00f6ln \u2014 Germany) \u2014 Frank Montag v Finanzamt K\u00f6ln-Mitte (Reference for a preliminary ruling \u2014 Freedom of establishment \u2014 Direct taxation \u2014 Income tax \u2014 Deductibility of contributions to an occupational pension scheme and to a private pension scheme \u2014 Exclusion of non-residents)", "celex": "62017CA0480", "date_of_document": "2018-12-06T00:00:00.000Z", "ecli": "ECLI:EU:UNKNOWN:62017CA0480", "author": "Court of Justice", "form": "Judicial information"}

#### 4.2.2019   

EN

#### Official Journal of the European Union

#### C 44/3

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# 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) (<span class="super note-tag">1</span>)

((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.

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[^]: Language of the case: German.

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[^]: (<span class="super">1</span>) OJ C 382, 13.11.2017.