Keywords

• Failure of a Member State to fulfil obligations
• Free movement of capital
• Freedom to provide services
• Freedom of movement for persons
• Freedom of establishment
• Freedom of movement for workers
• Articles 28, 31, 36 and 40 of the Agreement on the European Economic Area
• Directive 2002/83/EC
• Tax legislation providing for less favourable treatment of contributions to occupational pension schemes paid to insurance undertakings established abroad
• Taxation in Belgium of capital and surrender values paid to beneficiaries who have transferred their residence abroad
• Tax convention preventing double taxation
• Representative responsible.