Pensioenfonds Metaal en Techniek v Skatteverket

European Union – Freedom of movement. The Court of Justice of the European Union ruled, among other things, that art 63 of the Treaty on the Functioning of the European Union precluded non-resident pension funds being prevented from taking into account any professional expenses directly linked to the receipt of dividends, where the calculation method for the tax base of resident pension funds allowed them to be taken into account, that being a matter for the referring court to determine.

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