European Union - Taxation of Cross-Border Supplementary Pensions: Still an Obstacle to the Free Movement of Workers in the European Union?
- European Union
- C.M. Grassi
- European Taxation, 2015 (Volume 55), No 1
- 8 December 2014
The author, in this article, discusses the taxation of cross-border supplementary pensions in relation to article 45 of the Treaty on the Functioning of the European Union. The article addresses the current state of the law and what remains to be done (if anything) to ensure that the taxation of cross-border pensions will not represent an obstacle to the free movement of workers in the European Union.