Danish Taxation of Pensions in the Perspective of EU Law: a legal Assessment of Denmark's Reaction to the Judgment Against Denmark in Case C-150/04, the Commission v. Denmark

Thomas Rønfeldt; Erik Werlauff

Danish Taxation of Pensions in the Perspective of EU Law: a legal Assessment of Denmark's Reaction to the Judgment Against Denmark in Case C-150/04, the Commission v. Denmark

Thomas Rønfeldt, Erik Werlauff

Juridisk Institut

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › peer review

Abstract

Artiklen analyserer den danske pensionsbeskatningslovgivning, som blev indført efter domfældelsen af Danmark ved EF-domstolen i sagen C-150/04, Kommissionen mod Danmark, og konkluderer, at den danske lovgivning fortsat er i strid med fællesskabsretten, idet den favoriserer danske pensions- og forsikringsselskaber på bekostning af udenlandske tjenesteydere.

Originalsprog	Engelsk
Tidsskrift	Intertax
Vol/bind	36
Udgave nummer	7-8
Sider (fra-til)	302-311
ISSN	0165-2826
Status	Udgivet - 2008

Emneord

pensionsbeskatning
pensionsafkastskat
tjenesteydelser
forsikringsselskaber
sag C-150/04

AUB Link

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Citationsformater

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abstract = "The article analyses Danish law on pension taxation, as implemented after the ECJ convicted Denmark in the case C-150/04, Commission v. Denmark, and the article concludes that Danish legislation still is in conflict with EU law, as it favours Danish pension and insurance companies to the detriment of foreign companies.",

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AB - The article analyses Danish law on pension taxation, as implemented after the ECJ convicted Denmark in the case C-150/04, Commission v. Denmark, and the article concludes that Danish legislation still is in conflict with EU law, as it favours Danish pension and insurance companies to the detriment of foreign companies.

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KW - providers of services

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Danish Taxation of Pensions in the Perspective of EU Law: a legal Assessment of Denmark's Reaction to the Judgment Against Denmark in Case C-150/04, the Commission v. Denmark

Abstract

Emneord

AUB Link

Fingeraftryk

Citationsformater