Market leading insight for tax experts
View online issue

European Commission v Republic of Estonia

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.

Read more here.

Why it matters: The CJEU held that the relevant Estonian legislation contravened the TFEU. This decision has implications for other Member States.

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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top