Peter Schonewille
FeaturesTaxing developments
Peter Schonewille reports on infringement procedures against 14 EU member states over withholding tax, on a recent opinion on Finnish dividend taxation and on real estate taxation
- Features
Pan-European pension moves a step nearer
A recent ruling by the ECJ should prevent member states from discriminating against the pension contributions paid to funds in another EU member state, as Peter Schonewille reports
- Features
EU action may boost funds
With the exception of Italy, Denmark and Sweden, all EU member states apply either the EET or the TEE system to pension taxation. EET means that the pension contributions are ‘exempt’, that is the contributions are deductible from the taxable income, the investment results of the fund itself are also ...
- Features
France and Spain get on side
The announcement by France and Spain can be considered as a major breakthrough in the battle to achieve an internal market for occupational pensions. It also increases the pressure on member states whose tax legislation still discriminates against foreign pension funds (Finland, Sweden, Belgium, Portugal, Ireland, Italy, the UK and ...
