Case C-459/22: Judgment of the Court (Sixth Chamber) of 16 November 2023 — European Commission v Kingdom of the Netherlands (Failure of a Member State to fulfil obligations — Article 258 TFEU — Free movement of workers — Freedom to provide services — Articles 45, 56 and 63 TFEU — Conditions for transfer of the value of pension rights — Supplementary pension accumulated via the employer — National pension insurance organisations and foreign pension insurance organisations — Discrimination)
Date: 2023-11-16
Institutions: Court of Justice
Subjects: anti-discriminatory measure, fiscal policy, free movement of capital, free movement of workers, freedom to provide services, infringement of EU law, supplementary pension, tax on income, transfer of pension rights








C_202400524EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/524


8.1.2024





Judgment of the Court (Sixth Chamber) of 16 November 2023 — European Commission v Kingdom of the Netherlands
(Case C-459/22) (1)

(Failure of a Member State to fulfil obligations - Article 258 TFEU - Free movement of workers - Freedom to provide services - Articles 45, 56 and 63 TFEU - Conditions for transfer of the value of pension rights - Supplementary pension accumulated via the employer - National pension insurance organisations and foreign pension insurance organisations - Discrimination)
(C/2024/524)
Language of the case: Dutch

Parties


Applicant: European Commission (represented by: W. Roels, acting as Agent)

Defendant: Kingdom of the Netherlands (represented by: M.K. Bulterman and P.P. Huurnink, acting as Agents)

Operative part of the judgment

The Court:






1.


Declares that, by adopting and maintaining in force the requirements in the area of transfer of pension capital provided for in Article 19a(1)(d) and Article 19b(1) and (2) of the Wet op de loonbelasting 1964 (Law on wages tax 1964), in the version applicable to the present action, in Article 40c of the Uitvoeringsregeling invorderingswet (Decree implementing the Law on the collection of taxes), in Article 10d(3) of the Uitvoeringsbesluit Loonbelasting 1965 (Decision implementing the Law on wages tax 1965) and in Annex IV to the Besluit Loonheffingen, inkomstenbelasting, internationale aspecten van pensioenen en stamrechten (Decision on payroll tax, income tax, international aspects of pensions and annuities), of 9 October 2015, by virtue of which the pension insurance organisation situated in a Member State other than the Kingdom of the Netherlands must provide a guarantee for the recovery of the tax on the transfer of the value of pension rights which might by owed by workers who accept work in another Member State and who wish to transfer the value of their pension rights there or, failing that, must answer for that tax which might be due or offer those workers the opportunity to accumulate a sufficient guarantee, the Kingdom of the Netherlands has failed to fulfil its obligations under Article 45 TFEU;










2.


Orders the Kingdom of the Netherlands to pay the costs.






(1)  
            OJ C 359, 19.9.2022.


ELI: http://data.europa.eu/eli/C/2024/524/oj
ISSN 1977-091X (electronic edition)