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Europe Daily Bulletin No. 8497

4 July 2003
Contents Publication in full By article 36 / 38
GENERAL NEWS / (eu) eu/court of justice
Complementary retirement insurance for capitalisation in all Member States must be subject to income tax

Luxembourg, 03/07/2003 (Agence Europe) - There would be no real freedom to provide services in complementary pension insurance if employees who had this kind of insurance in other Member States was denied by Swedish law of the possibility to deduct his subscriptions from income tax.

The Fifth Chamber of the Court has in effect given this as a response to the Regeringsrätten (the Supreme Administrative Court) in Sweden, which in the Skandia affair, had posed the question of whether European...

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