The CJEU’s and the European Commission’s role in reconciling article 18 with the different approaches to taxing pensions: measures falling short in a globalizing world?

Sander Kramer

The CJEU’s and the European Commission’s role in reconciling article 18 with the different approaches to taxing pensions: measures falling short in a globalizing world?

Sander Kramer

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

Original language	English
Title of host publication	Blueprint for Individual Income Taxation Reform in a Globalized World
Editors	Ivan Lazarov, Sam van der Vlugt
Publisher	International Bureau of Fiscal Documentation (IBFD)
ISBN (Electronic)	9789087229429, 9789087229436
ISBN (Print)	9789087229412
Publication status	Published - Jan 2025

Publication series

Series	Academic Tax Conference Series

Cite this

Kramer, Sander. / The CJEU’s and the European Commission’s role in reconciling article 18 with the different approaches to taxing pensions: measures falling short in a globalizing world?. Blueprint for Individual Income Taxation Reform in a Globalized World. editor / Ivan Lazarov ; Sam van der Vlugt. International Bureau of Fiscal Documentation (IBFD), 2025. (Academic Tax Conference Series).

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title = "The CJEU{\textquoteright}s and the European Commission{\textquoteright}s role in reconciling article 18 with the different approaches to taxing pensions: measures falling short in a globalizing world?",

author = "Sander Kramer",

year = "2025",

month = jan,

language = "English",

isbn = "9789087229412",

series = "Academic Tax Conference Series",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

editor = "Ivan Lazarov and \{van der Vlugt\}, Sam",

booktitle = "Blueprint for Individual Income Taxation Reform in a Globalized World",

address = "Netherlands",

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Kramer, S 2025, The CJEU’s and the European Commission’s role in reconciling article 18 with the different approaches to taxing pensions: measures falling short in a globalizing world? in I Lazarov & S van der Vlugt (eds), Blueprint for Individual Income Taxation Reform in a Globalized World. International Bureau of Fiscal Documentation (IBFD), Academic Tax Conference Series.

The CJEU’s and the European Commission’s role in reconciling article 18 with the different approaches to taxing pensions: measures falling short in a globalizing world? / Kramer, Sander.
Blueprint for Individual Income Taxation Reform in a Globalized World. ed. / Ivan Lazarov; Sam van der Vlugt. International Bureau of Fiscal Documentation (IBFD), 2025. (Academic Tax Conference Series).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic