Judgment of the Court (First Chamber) of 2 June 2016

Proceedings brought by C

Request for a preliminary ruling from the Korkein hallinto-oikeus

Reference for a preliminary ruling — Social policy — Principles of equal treatment and non-discrimination on grounds of age — Directive 2000/78/EC — Equal treatment in employment and occupation — Articles 2, 3 and 6 — Difference in treatment on grounds of age — National legislation providing, in certain situations, for higher taxation of pension income than earned income — Scope of application of Directive 2000/78 — Competence of the European Union in the field of direct taxation

Case C-122/15


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
22/07/2016 C
Judgment
ECLI:EU:C:2016:391
02/06/2016 C
Judgment (Summary)
ECLI:EU:C:2016:391
02/06/2016 C
Application (OJ)
30/04/2015 C
Opinion
ECLI:EU:C:2016:65
28/01/2016 C
Top of the page Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.14 Social policy
    4.14.01 Equality and non-discrimination
      4.14.01.01 General framework for equal treatment in employment and occupation (Directive 2000/78)
        4.14.01.01.00 General
1 The legal order of the European Union
  1.04 Fundamental rights
    1.04.02 Charter of Fundamental Rights of the European Union
      1.04.02.01 Field of application of the Charter (Article 51(1) and (2) of the Charter of Fundamental Rights)
1 The legal order of the European Union
  1.04 Fundamental rights
    1.04.03 The fundamental rights
      1.04.03.21 Non-discrimination
4 Internal policy of the European Union
  4.14 Social policy
    4.14.01 Equality and non-discrimination
      4.14.01.01 General framework for equal treatment in employment and occupation (Directive 2000/78)
        4.14.01.01.00 General


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 10/03/2015

Date of the Opinion

  • 28/01/2016

Date of the hearing

Information not available

Date of delivery

02/06/2016


References

Publication in the Official Journal

Judgment: OJ C 287 from 08.08.2016, p.11

Application: OJ C 171 from 26.05.2015, p.22

Name of the parties

C

Notes on Academic Writings

  1. Helminen, Marjaana: Finland: C-122/15, C and the prohibition of age discrimination, ECJ - Recent Developments in Direct Taxation 2015 (Ed. Linde - Wien) 2015 p.51-60 (EN)
  2. Takis, Athanasios: Armenopoulos 2016 p.1446-1447 (EL)
  3. Thomas, Edwin: Supplementary tax on pension income. Not within scope of application of Directive 2000/78. Court of Justice, Highlights & Insights on European Taxation 2016 nº 11 p.163-164 (EN)
  4. Schlücke, Katharina: Keien Anwendbarkeit des unionsrechtlichen Diskriminierungsverbots aus Art. 3 Abs. 1 Buchst. c der Richtlinie 2000/78/EG sowie des Art. 21 Abs. 1 der EU-Grundrechtscharta auf die Besteuerung von Alterseinkünften durch die Mitgliedstaaten, Internationale Steuer-Rundschau : ISR 2016 n° 8 p.280-282 (DE)
  5. Cuypers, D.: Fiscale leeftijdsdiscriminatie is niet altijd, maar soms toch sociale leeftijdsdiscriminatie, S.E.W. ; Sociaal-economische wetgeving 2017 p.84-85 (NL)
  6. Wachter, Gustav: Sozialpolitik : Altersdiskriminierung / Altersrenten / Besteuerung, Zeitschrift für europäisches Sozial- und Arbeitsrecht 2017 p.238-241 (DE)
  7. Van Toor, A.W.M.: Eerste uitspraak over de rolverdeling tussen de Europese Centrale Bank en nationale toezichthouders binnen het Single Supervisory Mechanism, Nederlands tijdschrift voor Europees recht 2017 p.190-196 (NL)
  8. Simon, Denys: BCE, Europe 2017 Juillet Comm. nº 281 p.45-46 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Korkein hallinto-oikeus (Cour administrative suprême) - Finland

Subject-matter

  • Principles, objectives and tasks of the Treaties
  • Social policy

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
  • Reference for a preliminary ruling : case not proceeding to judgment

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Arabadjiev

Advocate General

Kokott

Language(s) of the Case

  • Finnish

Language(s) of the Opinion

  • German