Fernanda Coen-Porisini v Commission of the European Communities. (Officials) [1994] EUECJ T-502/93 (1 December 1994)
The Court held that the aggregation of salary and survivor's pension for the purpose of Community tax assessment and the deduction of contributions to the Joint Sickness Insurance Scheme from both sources are consistent with the Staff Regulations and lawful.
Source-derived case information.
- Citation
- [1994] EUECJ T-502/93
- Parties
- Applicant: Fernanda Coen-Porisini; Respondent: Commission of the European Communities
- Jurisdiction
- European Union
- Procedural Posture
- Staff Case / Judgment
- Outcome
- application dismissed
- Legal Topics
- Community Tax, Basis of Assessment, Aggregation of Salary and Survivor's Pension, Joint Sickness Insurance Scheme Contributions
Source-derived case record
Summary, issues, holding and outcome
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Parties
Fernanda Coen-Porisini
Applicant
Commission of the European Communities
Respondent
Procedural Posture
Staff Case / Judgment
Legal Issues
- 1 Whether the aggregation of salary and survivor's pension for the purposes of Community tax assessment is lawful
- 2 Whether contributions to the Joint Sickness Insurance Scheme deducted from both salary and survivor's pension should be considered in the tax assessment
Ratio Decidendi
The Court held that the aggregation of salary and survivor's pension for the purpose of Community tax assessment and the deduction of contributions to the Joint Sickness Insurance Scheme from both sources are consistent with the Staff Regulations and lawful.
Court Disposition
application dismissed
Full Case Text
Judgment text and source record
1 paragraphs
[ Home ] [ Databases ] [ World Law ] [ Multidatabase Search ] [ Help ] [ Feedback ] [ DONATE ] Court of Justice of the European Communities (including Court of First Instance Decisions) You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Fernanda Coen-Porisini v Commission of the European Communities. (Officials) [1994] EUECJ T-502/93 (1 December 1994) URL: https://www.bailii.org/eu/cases/EUECJ/1994/T50293.html Cite as: [1994] EUECJ T-502/93 [ New search ] [ Help ] IMPORTANT LEGAL NOTICE - The source of this judgment is the web site of the Court of Justice of the European Communities . The information in this database has been provided free of charge and is subject to a Court of Justice of the European Communities disclaimer and a copyright notice . This electronic version is not authentic and is subject to amendment. 61993A0502 Judgment of the Court of First Instance (Fourth Chamber) of 1 December 1994. Fernanda Coen-Porisini v Commission of the European Communities. Officials - Community tax - Basis of assessment - Aggregation of salary and survivor's pension - Contribution to the Joint Sickness Insurance Scheme deducted from salary and survivor's pension. Case T-502/93. European Court reports - staff cases 1994 Page IA-00303; II-00949 © European Communities, 2001 All rights reserved BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII URL: https://www.bailii.org/eu/cases/EUECJ/1994/T50293.html