According to the CJEC, the Danish regulation granting tax advantages only for retirement contributions paid to Danish institutions is an obstacle to the freedom of movement of services and workers. (Ref. 070093)
The Danish regulation relating to the taxation of pension plans allows the deduction or the omission of contributions paid to a retirement institution only if the latter is located in Denmark. It does not allow this advantage for contributions paid to retirement institutions established in other Member States. The CJEC finds this measure contrary to the Community legislation and Denmark is condemned in failure.
An obstacle to the freedoms guaranteed by the Community legislation. For the Court o
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