Source: All England Reporter
Publisher Citation: [2002] All ER (D) 29 (Oct)
Court: Court of Justice of the European Communities (Fifth Chamber)
Judge:

Judges Jann (President), von Bahr, Edward, La Pergola and Wathelet

Judgment Dates: 3 October 2002

Catchwords

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.

The Case

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