Istituto Nazionale Della Previdenza Sociale (Freedom of Movement for Persons – Non-Discrimination On Grounds of Nationality – Avoidance of Double Taxation – Judgment): ECJ 30 Apr 2020

Reference for a preliminary ruling – Freedom of movement for persons – Article 21 TFEU – Principle of non-discrimination on grounds of nationality – Article 18 TFEU – Convention for the avoidance of double taxation – Public sector workers – Pensioner residing in a Member State other than that paying retirement pension and who does not have the nationality of the Member State of residence – Income tax – Alleged loss of tax advantages – Alleged impediment to freedom of movement and alleged discrimination

Citations:

C-168/19, [2020] EUECJ C-168/19, ECLI:EU:C:2020:338

Links:

Bailii

Jurisdiction:

European

Income Tax

Updated: 01 November 2022; Ref: scu.660129