13.11.2017

EN

Official Journal of the European Union

C 382/32

(Case C-480/17)

(2017/C 382/39)

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Frank Montag

Defendant: Finanzamt Köln-Mitte

Questions referred

1.Does Article 49 TFEU in conjunction with Article 54 TFEU preclude a national rule under which compulsory contributions to an occupational pension scheme made by a non-resident taxpayer (on the basis of his membership of a bar association in the Member State, which is mandatory on professional grounds for the purposes of his activity carried on in several Member States) are not treated as deductible from income within the framework of limited tax liability, whereas in the case of resident taxpayers national law permits their deduction from income up to a specific ceiling within the framework of unlimited tax liability?

2.Does Article 49 TFEU in conjunction with Article 54 TFEU preclude the national rule described in Question 1 in the case where, in addition to his compulsory contributions, the taxpayer makes additional (voluntary) contributions to the occupational pension scheme and the Member State does not treat these as deductible from income although, under national law, future pension benefits payable in that Member State may be taxable even in the framework of limited tax liability?

3.Does Article 49 TFEU in conjunction with Article 54 TFEU preclude the national rule described in Question 1 in the case where the taxpayer, independently of his admission as a lawyer and his contributions to an occupational pension scheme, makes contributions to a voluntary private pension scheme and the Member State does not treat these as deductible from income although, under national law, future pension benefits payable in that Member State may be taxable even in the framework of limited tax liability?