CONCURRING OPINION OF JUDGES RAIMONDI, JOÄŒIENE AND LORENZEN

We reiterate our concurring opinion expressed in the case of N.K.M. v. Hungary (no. 66529/11, 14 May 2013).

[1] At 17% up until HUF 5 million and at 32% above this sum.

[2] Approximately 11,9 00 euros (EUR)

[3] Approximately EUR 27,6 00

[4] Approximately EUR 27,000

[5] Approximately EUR 13,7 00

[6] Approximately EUR 13,300

[7] See also: n° 2005-530 DC du 29 décembre 2005; n° 2011-638 DC du 28 juillet 2011 and n° 2012-662 DC du 29 décembre 2012

[8] See: Taxing Wages 2011 (OECD 2012) Special Feature: Trends in personal income tax and employee social security contribution schedules, p. 32, Figure S.2., www.oecd.org/tax/tax-policy/50131824.pdf

[9] Approximately EUR 3,40 0