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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.


 

 

If you have any feedback on any aspect of this publication we would be delighted to hear from you
email - tax.watch@ie.ey.com