The Weekly Law Reports
[1996] 1 WLR 84
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
WIELOCKX
v.
INSPECTEUR DER DIRECTE BELASTINGEN
(Case C-80/94)
1995 May 2;
May 31;
Aug. 11
May 31;
Aug. 11
President G. C. Rodríguez Iglesias Presidents of Chambers F. A. Schockweiler, P. J. G. Kapteyn, C. Gulmann and P. Jann Judges G. F. Mancini, J. C. Moitinho de Almeida, D. A. O. Edward, G. Hirsch, H. Ragnemalm and L. Sevon Advocate General P. Leger
European Community
— Freedom of establishment
— Income tax on self-employed persons
— Payments into pension reserve deductible from gross income by residents only
— Non-resident's withdrawals from reserve taxed in state of residence
— Whether non-resident deriving all or almost all income in state of employment suffering unjustified discrimination by deductibility rule
—
E.C. Treaty (O.J. 1992 C. 224, p. 6), art. 52