The Resource Arbeitnehmerfreizügigkeit : steuerliche Massnahmen als soziale Vergünstigungen = Freedom of movement for workers : fiscal measures as social advantages

Arbeitnehmerfreizügigkeit : steuerliche Massnahmen als soziale Vergünstigungen = Freedom of movement for workers : fiscal measures as social advantages

Label
Arbeitnehmerfreizügigkeit : steuerliche Massnahmen als soziale Vergünstigungen = Freedom of movement for workers : fiscal measures as social advantages
Title
Arbeitnehmerfreizügigkeit : steuerliche Massnahmen als soziale Vergünstigungen = Freedom of movement for workers : fiscal measures as social advantages
Creator
Subject
Language
eng
Summary
In its judgment in case C-269/07, Commission of the European Community/Germany, the ECJ held that the savings-pension bonus under German income tax law compensating for losses in the legal pension insurance scheme is not a tax advantage but a social advantage under Art. 7 para. 2 of Regulation (EEC) No. 1612/68 on freedom of movement for workers within the Community. According to the ECJ, this bonus is a positive benefit granted by the German state, leaving aside any possibility of deduction. It constitutes a minimum aid aimed at encouraging the setting up of a complementary pension irrespective of the beneficiary's income. The requirement of being fully liable to German tax in order to be entitled to the savings-pension bonus amounts to a residence requirement and constitutes an infringement of Art. 39 EC Treaty and Art. 7 para. 2 of Regulation (EEC) No. 1612/68. Any justification by reasons of fiscal coherence is unacceptable since the granting of a social advantage cannot be made dependent on fiscal requirements. The author explains the impacts of this judgment
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 19 (2009),
http://library.link/vocab/creatorName
Pöltl, M
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
  • pension
  • savings
Label
Arbeitnehmerfreizügigkeit : steuerliche Massnahmen als soziale Vergünstigungen = Freedom of movement for workers : fiscal measures as social advantages
Instantiates
Publication
Label
Arbeitnehmerfreizügigkeit : steuerliche Massnahmen als soziale Vergünstigungen = Freedom of movement for workers : fiscal measures as social advantages
Publication

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