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01/06/2006

Opinion in case C-150/04 - Commission of the European Communities v Kingdom of Denmark

Action under article 226 EC for failure to fulfil obligations


Failure of a Member State to fulfil obligations - Freedom of movement for workers - Freedom to provide services - Free movement of capital - Freedom of establishment - Income tax - Pensions - Policy taken out with a pension institution in another Member State - Tax legislation - Limitation on the deductibility or exemption from taxable income of contributions paid into a pension scheme - Overriding reasons in the public interest - Effectiveness of supervision of taxation - Cohesion of the tax system - Symmetry of the tax system - Double taxation convention

author(s): Court of Justice of the EU / Advocate General Stix-Hackl
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