Nederlandse fiscale regelgeving inzake overdracht van pensioen in strijd met EU-recht?

Translated title of the contribution: Dutch tax legislation on transfers of pension capital in accordance with EU law?

Bas Dieleman

Research output: Contribution to Journal › Article › Professional

Abstract

The European Commission has started an infringement procedure against the Netherlands regarding the Dutch tax legislation on international transfers of pension capital. In this article, the author describes the relevant legislation, reasoning of the Commission and the probability that the Netherlands will lose the infringement procedure
Translated title of the contributionDutch tax legislation on transfers of pension capital in accordance with EU law?
Original languageDutch
JournalVakblad Grensoverschrijdend Werken
Issue number2020/33
Publication statusPublished - 15 Sep 2020

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