Reference : Luxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15,...
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
http://hdl.handle.net/10993/28305
Luxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15, Kohll and Kohll-Schlesser)
English
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
2016
CJEU – Recent Developments in Direct Taxation 2015
Lang, Michael
Pistone, Pasquale
Rust, Alexander
Schuch, Josef
Staringer, Claus
Storck, Alfred
Linde Verlag
Series on International Tax Law Vol. 100
107-120
No
Vienna
Austria
[en] EU tax law ; Pension tax credit ; Non-discrimination ; Free movement of workers
[en] Luxembourg’s tax credit for pensioners is not grandet to pensioners receiving exclusively foreign pension income. This creates a disadvantage liable to impede the exercise of the free movement of workers to the extent that it makes it less desirable for a citizen of Luxembourg to move to another Member State to take up work if she intends to return to Luxembourg after retirement. This contribution argues that there is no justification for that disadvantage, rendering Luxembourg's law incompatible with EU law.
Researchers ; Professionals ; Students ; General public
http://hdl.handle.net/10993/28305

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