The Resource European Commission succesfully challenges Estonia's personal allowance rules

European Commission succesfully challenges Estonia's personal allowance rules

Label
European Commission succesfully challenges Estonia's personal allowance rules
Title
European Commission succesfully challenges Estonia's personal allowance rules
Creator
Subject
Language
eng
Summary
This article analysis the European Court of Justice (ECJ) case Commission v. Estionia (C-39/10). The European Commission succesfully challenged Estonian personal allowance rules, concerning a pension paid to a former resident whose total income was so modest that he would have benefited from the personal allowance had he remained resident in Estonia. The ECJ concluded that the Estonian tax rules at issue were in breach of article 45 of the TFEU and article 28 of the EEA Agreement and that Estonia was in breach of its obligations under these provisions
Citation source
In: Tax notes international. - Falls Church. - Vol. 67 (2012),
http://library.link/vocab/creatorName
O'Shea, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • personal allowances
  • pension
  • tax treaty
  • equal treatment
  • fundamental freedoms
  • non-resident
Label
European Commission succesfully challenges Estonia's personal allowance rules
Instantiates
Publication
Label
European Commission succesfully challenges Estonia's personal allowance rules
Publication

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