Last November, the European Commission (EC) sent the Netherlands an advice stating that the Netherlands should amend its tax rules. The Dutch tax rules prevent that pension accrued in the Netherlands can be transferred when you move abroad. The so-called cross-border value transfer of pensions exposes the debate between European freedoms and fiscal autonomy. The government rejects European interference in taxes and pensions, which makes it more difficult for people to move around the EU. As a result, the government now runs the risk of the EC taking a case to the European Court of Justice. In this blog you’ll read how all of this happened
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Contains fulltext : 95447.pdf (preprint version ) (Closed access)The Netherlands d...
David HollandersThe UK should not look to the Dutch when thinking about how to improve pension polic...
Descriptive blog on the relation between the obligation to hand in life certificates each year - for...
Last November, the European Commission (EC) sent the Netherlands an advice stating that the Netherla...
The European Commission has started two infringement procedures against the Netherlands regarding pe...
In the Netherlands, the case law on the exit taxation of annuities and pension claims seems to be a ...
The Hogan Judgment of the ECJ found that each EU state is liable for a minimum level of pension bene...
In my dissertation with the title European tax law aspects of cross-border pensions, a study based o...
In this article, the authors analyze whether the Dutch legislation on international transfers of pen...
The approach of the Netherlands to tackling tax evasion and tax avoidance has changed over the cours...
In this note, the authors examine a recent Supreme Court decision wherein the Court held that Nether...
Contains fulltext : 162131pub.pdf (publisher's version ) (Closed access)The Europe...
Descriptive blog on the relation between the obligation to hand in life certificates each year - for...
This report presents lessons and observations from abroad that can help in the successful completion...
The OECD Global Forum monitors whether countries fulfill the requirements of Art. 26(2) OECD-Modeltr...
Contains fulltext : 95447.pdf (preprint version ) (Closed access)The Netherlands d...
David HollandersThe UK should not look to the Dutch when thinking about how to improve pension polic...
Descriptive blog on the relation between the obligation to hand in life certificates each year - for...