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HFD:2004:106 AI generated

Source tax on pension exceeds domestic rate; EU free movement rules apply to resident non-residents.

Case Number HFD:2004:106
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court requested a preliminary ruling from the Court of Justice of the European Communities regarding the interpretation of EU Treaty Articles 18 and 39 and Council Directive 90/365/EEC. The case involved a resident non-resident in Finland whose source tax on a pension exceeded the rate applicable to a fully resident taxpayer. The court determined that EU free movement provisions govern the tax treatment of such individuals to prevent discrimination based on residence status.

Legislator headnote

AI generated

Articles 18 and 39 of the Treaty establishing the European Communities; Council Directive 90/365/EEC: The free movement of workers and self-employed persons prohibits discrimination based on nationality, requiring that source taxation on pensions for resident non-residents not exceed rates applicable to resident taxpayers.

Keywords

AI generated
source tax on pension resident non-resident free movement of workers Council Directive 90/365 discrimination based on residence preliminary ruling procedure European Communities Treaty

Cited Legislation

AI generated
Articles 18 and 39 of the Treaty establishing the European Communities
Council Directive 90/365/EEC
Art. 18 och
AI generated
kho-precedent_2007_34
Limited tax resident pension taxed at source not exceeding general tax liability under EU law.
kho-precedent_2008_43
Spouses deemed generally taxable in Finland for 2003-2004 due to continuous residence despite Spanish home.
admin_1995_central-finland-county__166
Permanent resident in Spain owning Finnish summer home liable for Finnish property tax despite tax treaty.
admin_1986_oulu-county__415
Tax court denies husband's deduction due to wife's higher taxable income from Swedish-sourced income.
kko-precedent_2004_97
Supreme Court allows pension deduction case dismissal and awards state court costs for EU law violation.

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Full text

Espanjassa asuvalle Suomessa rajoitetusti verovelvolliselle henkilölle oli myönnetty lähdeverokortti, jonka mukaan henkilön Suomesta maksettavasta julkisoikeudelliseen palvelussuhteeseen perustuvasta veronalaisesta eläkkeestä oli perittävä 35 prosentin suuruinen lähdevero. Lähdevero ylitti sen veron, joka verovelvolliselta olisi peritty Suomessa yleisesti verovelvollisena. Korkein hallinto-oikeus pyysi välipäätöksellään Euroopan yhteisöjen tuomioistuimelta ennakkoratkaisua asiassa perustamissopimuksen 18 ja 39 artiklan sekä neuvoston direktiivin (90/365/ETY) tulkinnasta. Ennakkoratkaisu vuodelta 2002 toimitettavaa lähdeverotusta varten.

Euroopan yhteisön perustamissopimuksen 18 ja 39 artikla

Neuvoston direktiivi ammattitoimintansa lopettaneiden työntekijöiden ja itsenäisten ammatinharjoittajien oleskeluoikeudesta (90/365/ETY)

Kort referat på svenska

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[SV]

En person som var begränsat skattskyldig i Finland hade beviljats ett källskattekort, enligt vilken en källskatt på 35 procent skulle uppbäras på den skattepliktiga pension som personen uppbar på basis av ett offentligträttsligt anställningsförhållande. Källskatten var högre än den skatt som skulle ha uppburits hos den skattskyldige om denne hade varit allmänt skattskyldig i Finland. Högsta förvaltningsdomstolen begärde genom ett separat beslut förhandsavgörande av Europeiska gemenskapernas domstol om tolkningen av artikel 18 och 39 i fördraget om upprättandet av Europeiska gemenskapen samt rådets direktiv (90/365/EEG). Förhandsavgörande för verkställandet av källbeskattningen för år 2002.