Abstract
Last November, the European Commission (EC) sent the Netherlands an advice stating that the Netherlands should amend its tax rules. The Dutch tax rules prevent that pension accrued in the Netherlands can be transferred when you move abroad. The so-called cross-border value transfer of pensions exposes the debate between European freedoms and fiscal autonomy. The government rejects European interference in taxes and pensions, which makes it more difficult for people to move around the EU. As a result, the government now runs the risk of the EC taking a case to the European Court of Justice. In this blog you’ll read how all of this happened.
Original language | English |
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Place of Publication | Maastricht |
Publisher | Maastricht University |
Edition | Law blogs |
Media of output | Blog |
Publication status | Published - 10 Mar 2020 |