Link: https://curia.europa.eu/jcms/upload/docs/application/pdf/2020-04/cp200054it.pdf

Languages: de el en fr it nl pl pt sv

Corte di giustizia dell’Unione europea

COMUNICATO STAMPA n. 54/20

Lussemburgo,  30 aprile 2020
Sentenza nelle cause riunite 

C-168/19, HB/Istituto nazionale della previdenza sociale (INPS) e C-169/19, IC/INPS
 
Il regime tributario italiano risultante dalla convenzione italo-portoghese contro le doppie imposizioni sui redditi non viola i princìpi di libera circolazione e di non discriminazione
I pensionati del settore privato e del settore pubblico possono essere assoggettati a normative tributarie nazionali differenti
I sigg. HB e IC, cittadini italiani, sono ex impiegati del settore pubblico italiano che godono di una pensione corrisposta dall’Istituto nazionale della previdenza sociale (INPS). Dopo aver trasferito la loro residenza in Portogallo, nel 2015 essi hanno chiesto all’INPS di ricevere, in applicazione della convenzione italo-portoghese contro le doppie imposizioni 1, l’importo lordo della loro pensione senza il prelievo d’imposta alla fonte da parte dell’Italia, in modo da poter godere delle agevolazioni fiscali offerte dal Portogallo.
L’INPS ha respinto le loro domande, ritenendo che tale normativa si applichi unicamente ai pensionati italiani del settore privato che abbiano trasferito la loro residenza in Portogallo nonché ai pensionati italiani del settore pubblico i quali, oltre ad aver trasferito la loro residenza in Portogallo, abbiano anche acquisito la cittadinanza portoghese (una condizione non soddisfatta dai sigg. HB e IC).

Link: https://curia.europa.eu/jcms/upload/docs/application/pdf/2020-04/cp200054en.pdf

Languages: de el en fr it nl pl pt sv

Court of Justice of the European Union 

PRESS RELEASE No 54/20

Luxembourg, 30 April 2020
Judgment in Case C-168/19 HB v Istituto Nazionale della Previdenza Sociale (INPS) and C-169/19, IC v INPS 
 
The Italian tax regime resulting from the Italian-Portuguese double taxation convention does not infringe the principles of freedom of movement and nondiscrimination 
Pensioners in the private and public sectors may be subject to different national tax regulations 

HB and IC, of Italian nationality, are former Italian public sector employees receiving a retirement pension from the Istituto Nazionale della Previdenza Sociale (National Social Security Institute, Italy) (‘the INPS’) After transferring their residence to Portugal, they requested the INPS, in 2015, that they receive, pursuant to the Italian-Portuguese double taxation convention1, the gross amount of their pension without deduction of tax at source by Italy, so as to be able to benefit from the tax advantages offered by Portugal. 

The INPS rejected those requests, taking the view that those rules apply only to Italian privatesector pensioners who have transferred their residence to Portugal and to Italian public-sector pensioners who, in addition to having transferred their residence to Portugal, have acquired Portuguese nationality (a condition which HB and IC do not meet). 

Link: https://curia.europa.eu/jcms/upload/docs/application/pdf/2020-04/cp200055en.pdf

Languages: en fr hu

Court of Justice of the European Union

PRESS RELEASE No 55/20

Luxembourg, 30 April 2020
Judgment in Case C-211/19 UO v Készenléti Rendőrség
 
The Working Time Directive applies to officers of the Hungarian Rapid Intervention Police responsible for surveillance of the external borders of the Schengen Area in the context of the migration crisis
 

Thus, except in exceptional circumstances, on-call duties carried out in teams by those officers fall within the scope of that directive

UO is a member of the Rapid Intervention Police in Hungary, a special unit of the Hungarian Police carrying out specific missions, including patrols on the border of Hungary with States not in the Schengen Area. Between July 2015 and April 2017, UO was a member of a border patrol squadron on the borders between Hungary and Serbia, Croatia and Romania, on the Balkan migration route. During that period, he was ordered, with his team, to carry out extraordinary alert duties and on-call duties outside normal working hours.

The Hungarian Rapid Intervention Police treated UO’s on-call periods as rest time, for which the officer received only an on-call supplement. UO considers, however, that, during that period, he was in fact performing an alert duty, outside his normal daily duty hours, which should be classified as ‘working time’, falling within the scope of the Working Time Directive (‘the directive’),1 for which he was entitled to receive an extraordinary duties payment. 
 

In Deutschland bleiben wegen des Corona Virus viele Einrichtungen geschlossen. Auch die Sprechtage des Thüringer Bürgerbeauftragten wurden aufgrund der behördlichen Vorgaben und vor dem Hintergrund der intensiven Bemühungen, eine weitere Ausbreitung des Coronavirus zu verhindern, zunächst bis Anfang Mai 2020 ausgesetzt.

Der Thüringer Bürgerbeauftragte ist jedoch auch weiterhin als Ansprechpartner bei allen Fragen und Problemen im Zusammenhang mit Thüringer Behörden für Sie da. 

Angesichts der einschränkenden behördlichen Regeln im Umgang mit der Corona-Pandemie wird das Büro des Bürgerbeauftragten bis auf Weiteres nur noch von Montag bis Donnerstag von 9.00 Uhr bis 15.00 Uhr und am Freitag von 9:00 Uhr bis 13:00 Uhr verbindlich besetzt und erreichbar (Telefon: 0361 573113871) sein.

Auf Wunsch werden die Bürger auch zurückgerufen. Die Erreichbarkeit auf dem Postweg (PF 90 04 55, 99107 Erfurt), via E-Mail (post(at)buergerbeauftragter-thueringen.de) und über die Webseite (www.buergerbeauftragter-thueringen.de) bleibt auch außerhalb dieser Zeiten weiterhin bestehen, wenngleich angesichts der aktuellen Einschränkungen die Bearbeitung Ihrer Anliegen voraussichtlich längere Zeiträume in Anspruch nehmen wird. Unterlagen, etwa Bescheide oder Schreiben der Behörden, die die Anliegen betreffen, können per Post, E-Mail oder über die Webseite übermittelt werden.

Sprechtage in Erfurt, den kreisfreien Städten und in den Landkreisen, an denen Bürger ihre Anliegen auch persönlich vortragen können, finden voraussichtlich bis einschließlich 19. Mai nicht statt. 

Ich bitte Sie um Ihr Verständnis. 

Dr. Kurt Herzberg

Thüringer Bürgerbeauftragter