Reference : Luxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15,...
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Luxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15, Kohll and Kohll-Schlesser)
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
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
[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

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