26.5.2015

EN

Official Journal of the European Union

C 171/22

(Case C-122/15)

(2015/C 171/26)

Language of the case: Finnish

Referring court

Parties to the main proceedings

*Applicant: C

Other party: Veronsaajien oikeudenvalvontayksikkö

Questions referred

1) Are the provisions of Article 3(1)(c) of Directive 2000/78/EC (1) to be interpreted as meaning that national legislation such as the provisions on supplementary tax on pension income of the first and fourth subparagraphs of Paragraph 124 of the Tuloverolaki (Law on income tax) fall within the scope of EU law and the provision concerning the prohibition of discrimination on grounds of age laid down in Article 21(1) of the Charter of Fundamental Rights of the European Union should consequently be applied in the present case?

Questions 2 and 3 are submitted only in the event that the Court of Justice’s reply to Question 1 is that the matter falls within the scope of EU law.

2) If the first question is answered in the affirmative, are Article 2(1) and (2)(a) or (b) of Directive 2000/78/EC and the provisions of Article 21(1) of the Charter of Fundamental Rights of the European Union to be interpreted as precluding national legislation such as the provisions of the first and fourth subparagraphs of Paragraph 124 of the Tuloverolaki concerning the supplementary tax on pension income, under which the pension income received by a natural person, the receipt of which is based at least indirectly on the person’s age, is burdened in certain cases with more income tax than would be charged on the equivalent amount of employment income?

3) If those provisions of Directive 2000/78/EC and the Charter of Fundamental Rights of the European Union preclude national legislation such as the supplementary tax on pension income, must it also be assessed in the present case whether Article 6(1) of that directive is to be interpreted as meaning that national legislation such as the supplementary tax on pension income may nevertheless be regarded in terms of its aim as objectively and reasonably justified within the meaning of that provision of the directive, in particular on the basis of a legitimate employment policy, labour market or vocational training objective, since the purpose expressed in the preparatory materials for the Tuloverolaki is, by means of the supplementary tax on pension income, to collect tax revenue from recipients of pension income who are capable of paying, to narrow the difference of tax rates between pension income and employment income, and to improve incentives for older persons to continue working?

Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation (OJ 2000 L 303, p. 16).