||All England Reporter
|| All ER (D) 29 (Oct)
||Court of Justice of the European Communities (Fifth Chamber)
Judges Jann (President), von Bahr, Edward, La Pergola and Wathelet
||3 October 2002
European Community - Freedom of movement - Services - Pensions - Legislation prohibiting pension contributions from being tax deductible where paid to institutions established within other member states whilst allowing deduction where paid to institutions established within member state - Legislation accepted as being contrary to restriction on prohibition of freedom to provide services - Whether restriction justified - Article 59 EC.
Finnish legislation which restricted the deductibility from income tax of voluntary pension scheme contributions to pension providers established in other member states, while allowing such contributions to be deducted when they were paid to institutions established in Finland, was contrary to art49 EC (formerly EC Treaty, art59) (on the prohibition of restrictions on freedom to provide services) and could not be justified on the grounds that it was necessary to ensure the effectiveness of fiscal controls or to ensure the cohesion of the national tax system.
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