The Italian tax regime resulting from the Italo-Portuguese double taxation convention does not infringe the principles of free movement and non-discrimination, the Court of Justice of the European Union (CJEU) ruled on Thursday 30 April in its judgment in Joined Cases C-168/19 and C-169/19.
The cases concern former Italian public sector employees who, after transferring their residence to Portugal, applied to receive the gross amount of their pension without deduction of tax at source by...