EU Pension Taxation: Removing Another Brick in the Wall?
By Hans van Meerten & Philip Bennett
On 11 November 2021, the Court of Justice (Third Chamber) decided the case of MH and ILA (Pension rights in case of bankruptcy)(C-168/20). There was no Opinion by the Advocate-General. Although usually a sign thatthe case was not that important,there are exceptions.This seems one o them.
This stems from a reference from the High Court of Justice of England and Wales (‘the High Court’) to the Court of Justice. The referred question related to the differential treatment, on bankruptcy of the scheme member in the UK, of his pension rights as a member of an Irish tax approved pension scheme compared to what the treatment of those rights would have been under a UK tax approved pension scheme. Despite Brexit, the timing of the facts was such that reference could stil be made to the Court of Justice (judgment, paragraphs 57-59).
Source: SSRN
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