Taxation of pension funds
In European Commission v Republic of Finland (CJEU Case C-342/10) the CJEU held that ‘by introducing and maintaining in force a scheme under which dividends paid to foreign pension funds are taxed in a discriminatory manner the Republic of Finland has failed to fulfil its obligations under article 63 TFEU’.
Why it matters: The CJEU upheld the Commission’s view that the Finnish legislation contravened the Treaty on the Functioning of the European Union.
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Taxation of pension funds
In European Commission v Republic of Finland (CJEU Case C-342/10) the CJEU held that ‘by introducing and maintaining in force a scheme under which dividends paid to foreign pension funds are taxed in a discriminatory manner the Republic of Finland has failed to fulfil its obligations under article 63 TFEU’.
Why it matters: The CJEU upheld the Commission’s view that the Finnish legislation contravened the Treaty on the Functioning of the European Union.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: