EU tax law; Pension tax credit; Non-discrimination; Free movement of workers
Abstract :
[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.
Disciplines :
European & international law Tax law
Author, co-author :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
no
Language :
English
Title :
Luxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15, Kohll and Kohll-Schlesser)
Publication date :
2016
Main work title :
CJEU – Recent Developments in Direct Taxation 2015
