![]() |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] [DONATE] | |||||||||
Court of Justice of the European Communities (including Court of First Instance Decisions) |
||||||||||
PLEASE SUPPORT BAILII & FREE ACCESS TO LAW
To maintain its current level of service, BAILII urgently needs the support of its users.
Since you use the site, please consider making a donation to celebrate BAILII's 25 years of providing free access to law. No contribution is too small. If every visitor this month gives just £5, it will have a significant impact on BAILII's ability to continue providing this vital service.
Thank you for your support! | ||||||||||
You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Wallentin (Free movement of persons) [2004] EUECJ C-169/03 (01 July 2004) URL: https://www.bailii.org/eu/cases/EUECJ/2004/C16903.html Cite as: [2004] EUECJ C-169/03, [2004] EUECJ C-169/3 |
[New search] [Printable version] [Help]
JUDGMENT OF THE COURT (First Chamber)
1 July 2004 (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)
In Case C-169/03, REFERENCE to the Court under Article 234 EC by the Regeringsrätten (Sweden) for a preliminary ruling in the proceedings pending before that court between Florian W. Wallentinand
Riksskatteverket, on the interpretation of Article 39 EC,THE COURT (First Chamber),
after considering the written observations submitted:
- by Mr Wallentin, in person, - on behalf of the Riksskatteverket, by T. Wallén, acting as Agent, - on behalf of the French Government, by G. de Bergues and C. Mercier, acting as Agents, - on behalf of the Finnish Government, by A. Guimaraes-Purokoski, acting as Agent, - on behalf of the Commission of the European Communities, by R. Lyal and K. Simonsson, acting as Agents,having regard to the Report of the Judge-Rapporteur,
after hearing the Opinion of the Advocate General at the sitting on 11 March 2004,
gives the following
-˜Is Article 39 of the EC Treaty to be interpreted as precluding a Member State-™s legislation which provides that natural persons who are not regarded as resident in the country for tax purposes but who receive income from employment in the country (restricted tax liability) are subject to a tax at source of such a nature that a basic allowance or other allowance or deduction for personal circumstances is not granted, whereas persons resident in the country are entitled to such an allowance or deduction at the time of ordinary assessment to income tax in respect of all income which they receive in the Member State and abroad (full tax liability), but where the first mentioned person-™s lack of right to a basic allowance is taken into account, inter alia, by means of a tax rate which is lower than the rate applicable for taxable persons resident in the country?-™
The answer of the Court
- 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.
On those grounds,
THE COURT (First Chamber),
in answer to the question referred to it by the Regeringsrätten by order of 10 April 2003, hereby rules: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.
Jann |
La Pergola |
von Bahr |
Silva de Lapuerta |
Lenaerts |
|
Registrar |
President of the First Chamber |
R. Grass |
P. Jann |
1 - Language of the case: Swedish.