Keywords

• Failure of a Member State to fulfil obligations
• Free movement of capital
• Freedom to provide services
• Tax legislation
• Freedom of establishment
• Freedom of movement for workers
• Pensions
• Income tax
• Policy taken out with a pension institution in another Member State
• Limitation on the deductibility or exemption from taxable income of contributions paid into a pension scheme
• Overriding reasons in the public interest
• Effectiveness of supervision of taxation
• Cohesion of the tax system
• Symmetry of the tax system
• Double taxation convention.