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03/10/2006

Opinion in case C-522/04 - Commission of the European Communities v Kingdom of Belgium

Action under article 226 EC for failure to fulfil obligations


Failure of a Member State to fulfil obligations - Freedom of movement for persons - Freedom of movement for workers - Freedom to provide services - Freedom of establishment - Free movement of capital - Articles 28, 31, 36 and 40 of the Agreement on the European Economic Area - Directive 2002/83/EC - Tax legislation providing for less favourable treatment of contributions to occupational pension schemes paid to insurance undertakings established abroad - Taxation in Belgium of capital and surrender values paid to beneficiaries who have transferred their residence abroad - Tax convention preventing double taxation - Representative responsible

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