Commission v Estonia: ECJ 24 Nov 2011

ECJ Opinion – Failure to fulfill obligations – Objection of inadmissibility – Interveners – Freedom of movement for workers – Article 45 TFEU – Article 28 of the EEA Agreement – Tax legislation – Income tax – Pensions – Exemption for low income amount – Discrimination between resident and non-resident taxpayers

Judges:

Mr Niilo Jaaskinen AG

Citations:

C-39/10, [2011] EUECJ C-39/10

Links:

Bailii

Jurisdiction:

European

Citing:

See AlsoCommission v Estonia ECJ 4-Jun-2010
Order – Interventions . .

Cited by:

OpinionCommission v Estonia ECH 10-May-2012
ECJ Failure of a Member State to fulfil obligations – Freedom of movement for workers – Income tax – Allowance – Retirement pensions – Effect on small pensions – Discrimination between resident and non-resident . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 19 September 2022; Ref: scu.449356