Cross border qualification problems between social security and supplementary pension more guidance needed? Bastiaan M. M. Didden
By: Didden, Bastian M. M
.
Material type: 
ArticlePublisher: 2020Subject(s): SEGURIDAD SOCIAL | PENSIONES | OPERACIONES TRANSFRONTERIZAS | OPERACIONES INTRACOMUNITARIAS | DOBLE IMPOSICION | UNION EUROPEA
In:
EC Tax Review v. 29, Issue 2, April 2020, p. 62-70Summary: This article addresses the cross border qualification problems between social security and supplementary pension. It examines how the three qualification problems are recognized in a European law context and to what extent more guidance can be provided on a European level to eliminate the negative consequences of the present qualification problems.
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| OP 2141-B/2019/6-4 The concept of special tax zones in EU tax law | OP 2141-B/2020/2 EC Tax Review | OP 2141-B/2020/2-1 Article 116 TFEU | OP 2141-B/2020/2-2 Cross border qualification problems between social security and supplementary pension | OP 2141-B/2020/2-3 Some thoughts to understand the Court of Justice recent case-law in the Danmark cases on tax abuse | OP 2141-B/2020/2-4 Tax abuse and legal pluralism | OP 2141-B/2020/2-5 Does the European Union primary law require member states to make corresponding adjustments? |
Resumen.
This article addresses the cross border qualification problems between social security and supplementary pension. It examines how the three qualification problems are recognized in a European law context and to what extent more guidance can be provided on a European level to eliminate the negative consequences of the present qualification problems.
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