Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 05/26/2016

Subject: The Court affirmed that Articles 21 and 45 TFEU (concerning the freedom of movement and the freedom of residence) preclude 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

Parties: Kohll e Kohll-Schlesser

Classification: Solidarity - Art. 34 Social security - Citizens’ rights - Art. 45 Freedom of movement - Freedom of residence

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