Court of Justice 31 March 2009, C-269/07 (Commission of the European Communities v Federal Republic of Germany.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. The present proceedings brought under Article 226 EC concern certain aspects of the income tax legislation of the Federal Republic of Germany which were adopted in order to encourage the establishment of private pensions, commonly referred to as Riester pensions or Riesterrente.