Contribution to collective works (Parts of books)
Luxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15, Kohll and Kohll-Schlesser)
Haslehner, Werner
2016In Lang, Michael; Pistone, Pasquale; Rust, Alexander et al. (Eds.) CJEU – Recent Developments in Direct Taxation 2015
 

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Keywords :
EU tax law; Pension tax credit; Non-discrimination; Free movement of workers
Abstract :
[en] Luxembourg’s tax credit for pensioners is not grandet to pensioners receiving exclusively foreign pension income. This creates a disadvantage liable to impede the exercise of the free movement of workers to the extent that it makes it less desirable for a citizen of Luxembourg to move to another Member State to take up work if she intends to return to Luxembourg after retirement. This contribution argues that there is no justification for that disadvantage, rendering Luxembourg's law incompatible with EU law.
Disciplines :
Tax law
European & international law
Author, co-author :
Haslehner, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
no
Language :
English
Title :
Luxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15, Kohll and Kohll-Schlesser)
Publication date :
2016
Main work title :
CJEU – Recent Developments in Direct Taxation 2015
Editor :
Lang, Michael
Pistone, Pasquale
Rust, Alexander
Schuch, Josef
Staringer, Claus
Storck, Alfred
Publisher :
Linde Verlag, Vienna, Austria
Collection name :
Series on International Tax Law Vol. 100
Pages :
107-120
Focus Area :
Law / European Law
Available on ORBilu :
since 02 September 2016

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