GFTU Emplaw Emplaw Emplaw

Commission of the European Communities v Kingdom of Belgium - unlawful requirement that pension fund tax benefits depend on contributions being paid to a Belgian insurer - ECJ Case C-522/04, 5.7.07

The ECJ has ruled that Belgium is in breach of its EU treaty obligations regarding freedom of movement for persons, freedom of movement for workers. freedom to provide services, freedom of establishment and free movement of capital in various respects concerning pension and life assurance contributions and tax. The nub of the problem was a Belgian law requirement that to qualify for full tax relief employersÂ’ insurance contributions had be paid to an insurance undertaking or welfare fund established in Belgium.

The full content of this page is available to subscribers only. Please purchase a subscription if you feel this content will be of use to you.

Login or subscribe (includes subscription information) to access the full content of this page.