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Recent referrals to the European Court of Justice
The
European Court of Justice (ECJ) continues to receive a significant
number of referrals from the national courts of Member States
seeking clarification as to the compatibility of national
tax measures with EC Treaty provisions. A number of referrals
to the ECJ in the past few months may be of interest to
Irish taxpayers.
Pensions
The Official Journal on 2 April 2005 reported that
the European Commission has initiated proceedings against
Spain for its failure to allow a tax deduction for contributions
to foreign pension schemes. Spain is the latest country
to be pursued by the Commission. It was reported in March
that a similar action has been initiated against Belgium.
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