Official Journal of the European Union

C 44/3

(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

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.

Language of the case: German.

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