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Commission v Denmark - national limits on pension fund tax relief are unlawful - ECJ Case C-150/04, 30.1.07

The ECJ has held that it is contrary to the freedom of movement provisions of the Treaty of Rome Articles 39, 43 and 49 for a Member State to have a system for life assurance and pensions under which tax deductions and tax exemptions for payments are granted only for payments under contracts entered into with pension institutions established in that Member State and no such tax relief is granted for payments made under contracts entered into with pension institutions established in othe

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