Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 06/22/2017

Subject: The Court affirmed that the EU Law precludes legislation of a Member State, under which a taxpayer residing in that Member State and working for the public administration of another Member State may not deduct from the income tax basis of assessment in her Member State of residence the pension and health insurance contributions deducted from her wages in the Member State of employment, in contrast to comparable contributions paid to the social security fund of her Member State of residence, where, under the Convention for the avoidance of double taxation between the two Member States, the wages must not be taxed in the worker’s Member State of residence and merely increase the tax rate to be applied to other income

Parties: Bechtel

Classification: Citizens’ rights - Art. 45 Freedom of movement

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