Non-resident pensioner claiming personal allowances
In European Commission v Republic of Estonia (CJEU Case C-39/10) an Estonian who lived in Finland received a small pension which was charged to Estonian tax although if he had still lived in Estonia he would have received a personal allowance which would have extinguished the tax liability. He complained to the European Commission which took proceedings in the CJEU contending that the Estonian legislation contravened Article 45 of the TFEU. The CJEU gave judgment for the Commission holding that by excluding non-resident pensioners from benefiting from personal allowances Estonia had failed to fulfil its obligations under Article 45.
Non-resident pensioner claiming personal allowances
In European Commission v Republic of Estonia (CJEU Case C-39/10) an Estonian who lived in Finland received a small pension which was charged to Estonian tax although if he had still lived in Estonia he would have received a personal allowance which would have extinguished the tax liability. He complained to the European Commission which took proceedings in the CJEU contending that the Estonian legislation contravened Article 45 of the TFEU. The CJEU gave judgment for the Commission holding that by excluding non-resident pensioners from benefiting from personal allowances Estonia had failed to fulfil its obligations under Article 45.
