Reports of Cases

2002 I-08147

Subject-matter

Interpretation of Community law, in particular Article 59 and Articles 6, 60, 73b, 73d and 92 of the EC Treaty (now Article 49 EC and Articles 12, 50, 56, 58 and 87 EC), with respect to national legislation on income tax -- Deductibility of certain contributions paid towards a retirement pension -- Restrictions on the deductibility of contributions paid to institutions of other Member States

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Maastricht), Article 6 : paragraphs 1, 23
• EC Treaty (Maastricht), Article 59 : paragraphs 1, 23, 57
• EC Treaty (Maastricht), Article 60 : paragraphs 1, 23, 26
• EC Treaty (Maastricht), Article 73B : paragraphs 1, 23
• EC Treaty (Maastricht), Article 73D : paragraphs 1, 23
• EC Treaty (Maastricht), Article 92 : paragraphs 1, 23
• EC Treaty (Maastricht), Article 56 : paragraph 56
• Directive 77/799 : paragraphs 47, 49, 52
• Court of Justice - Judgment C -263/86 : paragraph 26
• Court of Justice - Judgment C -264/96 : paragraph 28
• Court of Justice - Judgment C -35/98 : paragraph 28
• Court of Justice - Judgment C -204/90 : paragraphs 36, 50
• Court of Justice - Judgment C -300/90 : paragraphs 36, 50
• Court of Justice - Judgment C -118/96 : paragraphs 31, 53, 55
• Court of Justice - Judgment C -307/97 : paragraph 56
• Court of Justice - Judgment C -157/99 : paragraph 27
• Court of Justice - Judgment C -381/93 : paragraph 29
• Court of Justice - Judgment C -311/97 : paragraph 28
• Court of Justice - Judgment C -55/98 : paragraph 49
• Court of Justice - Judgment C -294/97 : paragraph 56
• Court of Justice - Judgment C -94/94 : paragraphs 28, 41, 49

Operative part

• Interprets : EC Treaty (Maastricht), Article 59

Opinion

• EC Treaty (Amsterdam), Article 12 : point 17
  
• EC Treaty (Amsterdam), Article 49 : points 17, 24, 26, 31, 40, 81
  
• EC Treaty (Amsterdam), Article 56 : point 17
  
• EC Treaty (Amsterdam), Article 87 : point 17
  
• EC Treaty (Amsterdam), Article 50 : points 24, 26 - 28
  
• EC Treaty (Amsterdam), Article 45 : points 32, 35
  
• EC Treaty (Amsterdam), Article 46 : points 32, 35, 78
  
• Directive 77/799 : points 61, 72
  
• Directive 77/799 -A01P1 : point 66
  
• Court of Justice - Judgment C -204/90 : points 1, 36, 39, 42, 47 - 49, 66, 68
  
• Court of Justice - Judgment C -300/90 : points 1, 36, 39, 42, 47 - 49, 68
  
• Court of Justice - Judgment C -118/96 : points 19, 24, 30, 36, 78
  
• Court of Justice - Judgment C -109/92 : point 24
  
• Court of Justice - Judgment C -158/96 : point 26
  
• Court of Justice - Judgment C -157/99 : point 26-27
  
• Court of Justice - Judgment C -381/93 : point 30
  
• Court of Justice - Judgment C -353/89 : points 31, 35
  
• Court of Justice - Judgment C -352/85 : point 35
  
• Court of Justice - Judgment C -288/89 : point 35
  
• Court of Justice - Judgment C -311/97 : point 35
  
• Court of Justice - Judgment C -224/97 : point 35
  
• Court of Justice - Judgment C -200/98 : point 36
  
• Court of Justice - Judgment C -55/98 : points 36, 63, 73
  
• Court of Justice - Judgment C -294/97 : point 36
  
• Court of Justice - Judgment C -379/98 : point 40
  
• Court of Justice - Judgment C -94/94 : points 50, 52, 56
  
• Court of Justice - Judgment C -120/78 : point 63
  
• Court of Justice - Judgment C -250/95 : point 63
  
• Court of Justice - Judgment C -307/97 : point 78
  
• Court of Justice - Judgment C -307/97 : point 78
  
• Court of Justice - Judgment C -249/81 : point 80
  
• Court of Justice - Judgment C -21/88 : point 80
  

Dates

Date of the lodging of the application initiating proceedings

• 10/04/2000

Date of the Opinion

• 21/03/2002

Date of the hearing

Information not available

Date of delivery

03/10/2002

References

Publication in the Official Journal

Application: OJ C 176 from 24.06.2000, p.10

Judgment: OJ C 289 from 23.11.2002, p.1

Name of the parties

Danner

Notes on Academic Writings

1. Gudenburg, Georges ; Jung, Rüdiger: Einkommenssteuerliche Abzugsfähigkeit grenzüberschreitender Pensionsdienstleistungen, European Law Reporter 2002 p.372-374
2. Cordewener, Axel: Steuerliche Abzugsfähigkeit für freiwillige Altersrentenbeiträge in anderen EU-Staaten, Betriebs-Berater 2002 p.2558-2559
3. Äimä, Kristiina: Vapaaehtoisten eläkevakuutusten verotuksen yhteisön oikeuden mukaisuudesta, Verotus 2002 p.550-561
4. Meussen, G.T.K.: Beslissingen in belastingzaken 2002 nº 403
5. Dietvorst, G.J.B.: Danner, een wolf in schaapskleren?, Weekblad voor fiscaal recht 2002 p.1739-1740
6. Winther-Sørensen, Niels: Danner-dommen, Skat Udland 2002 nº 367
7. Gieselink, Gerhard ; Stevens, Yves ; Van Buggenhout, Bea: Fiscale aftrekbaarheid van grensoverschrijdende pensioenpremies. Een stand van zaken na het arrest-Danner, Rechtskundig weekblad 2002-03 p.1613-1620
8. Slater, D.: La jurisprudence de la Cour de justice et du Tribunal de première instance. Chronique des arrêts. Arrêt "Danner", Revue du droit de l'Union européenne 2002 nº 4 p.846-848
9. IMN: Freiwillige Altersversicherung - Versicherung bei einer in einem anderen Mitgliedstaat niedergelassenen Gesellschaft - Ausschluss der Abzugsfähigkeit der Beiträge, Finanz-Rundschau Ertragsteuerrecht 2003 p.37-38
10. Von Quitzow, Carl Michael: Exit Bachmann, bienvenue Danner? - Eller när en dom har blivit så urholkad att den nästan får anses vara "overruled", SkatteNytt 2003 nº 1-2 p.89-92
11. Manninen, P.M. ; Rytöhonka, Risto: ECJ: Finnish Income Tax Regime on the Deductibility of Pension Insurance Contributions Violates the Freedom to Provide Services, European Taxation 2003 p.55-58
12. Schulz-Weidner, Wolfgang: Die Öffnung der Sozialversicherung im Binnenmarkt und ihre Grenzen, Zeitschrift für europäisches Sozial- und Arbeitsrecht 2003 p.58-68
13. Ruchat, Emmanuel: Retraites complémentaires et fonds de pension. L'arrêt Danner du 3 octobre 2002 à la lumière des propositions de la Commission européenne, Petites affiches. La Loi / Le Quotidien juridique 2003 nº 35 p.9-14
14. De Brabanter, Véronique: The Danner case: elimination of Finnish tax obstacles to the cross-border contributions to voluntary pension schemes, EC Tax Review 2003 p.167-172
15. Cordewener, Axel: Common Market Law Review 2003 p.965-981
16. Luby, Monique: Chronique de jurisprudence du Tribunal et de la Cour de justice des Communautés européennes, Journal du droit international 2003 p.616-618
17. Helminen, M.: Arrest HvJ EG in de zaak-Danner en de fiscale behandeling van buitenlandse pensioenverzekeringsstelsels, Weekblad voor fiscaal recht 2003 p.553-559
18. Helminen, Marjaana: The Danner Case and the Tax Treatment of Foreign Pension Insurance Schemes, The EC Tax Journal 2004 p.75-88
19. Raggi, Nicolò: Il principio di coerenza fiscale non si applica? Tutta colpa delle convenzioni per evitare le doppie imposizioni, Diritto e pratica tributaria 2004 II p.282-300

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Kuopion hallinto-oikeus - Finland

Subject-matter

• non-discrimination
  
• - Non-discrimination on grounds of nationality
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

cinquième chambre (Cour)

Judge-Rapporteur

Wathelet

Advocate General

Jacobs

Language(s) of the Case

• Finnish
  

Language(s) of the Opinion

• English