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Case C-300/15: Judgment of the Court (Tenth Chamber) of 26 May 2016 (request for a preliminary ruling from the Tribunal administratif — Luxembourg) — Charles Kohll, Sylvie Kohll-Schlesser v Directeur de l’administration des contributions directes (Reference for a preliminary ruling — Articles 21 and 45 TFEU — Freedom of movement and of residence of persons and workers — Income tax — Retirement pension — Pensioners’ tax credit — Conditions for granting — Possession of a tax deduction form issued by national authorities)
ECLI:EU:UNKNOWN:62015CA0300
62015CA0300
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18.7.2016
Official Journal of the European Union
C 260/12
(Case C-300/15) (<span class="super">1</span>)
((Reference for a preliminary ruling - Articles 21 and 45 TFEU - Freedom of movement and of residence of persons and workers - Income tax - Retirement pension - Pensioners’ tax credit - Conditions for granting - Possession of a tax deduction form issued by national authorities))
(2016/C 260/15)
Language of the case: French
Referring court
Parties to the main proceedings
Applicants: Charles Kohll, Sylvie Kohll-Schlesser
Defendant: Directeur de l’administration des contributions directes
Operative part of the judgment
Articles 21 and 45 TFEU must be interpreted as precluding a national tax law, such as that at issue in the main proceedings, which restricts the eligibility for the pensioners’ tax credit to taxpayers in possession of a tax deduction form.
* Language of the case: French.
(1) OJ C 294, 7.9.2015.