ECJ Failure of a Member State to fulfil obligations – Articles 18, 39, 43, 49 and 56 of the EC Treaty and Articles 28, 31, 36 and 40 of the EEA Agreement – Articles 5(1) and 53(2) of Directive 2002/83/EC of the European Parliament and of the Council of 5 November 2002 concerning life assurance (OJ 2002 L 345, p. 1) – Tax legislation which in particular provides for less favourable treatment of contributions to occupational pension schemes paid to insurance undertakings established abroad, taxes in Belgium capital, and surrender values, paid to beneficiaries having transferred their residence abroad, and obliges insurance undertakings established abroad to have a representative residing in Belgium to ensure the payment of the annual tax on insurance contract
Citations:
[2006] EUECJ C-522/04
Links:
Jurisdiction:
European
Cited by:
Opinion – Commission v Belgium C-522/04 ECJ 5-Jul-2007
ECJ (Freedom Of Establishment) Failure of a Member State to fulfil obligations Freedom of movement for persons Freedom of movement for workers Freedom to provide services Freedom of establishment Free movement of . .
Lists of cited by and citing cases may be incomplete.
Insurance
Updated: 23 March 2022; Ref: scu.580992