Tax discrimination in pension provision within the EU — The Safir, Danner and Skandia cases
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Abstract
This paper summarises the jurisprudence of the European Court of Justice (ECJ) in relation to discriminatory tax provisions affecting the provision of pensions across national borders, and how an initial reluctance to interfere in fiscal autonomy has been gradually eroded, most recently in the Skandia case.
Keywords
discrimination free movement of persons freedom of establishment tax relief fiscal cohesion deductibility of contributions Download
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© Palgrave Macmillan Ltd 2003