CJEU - Recent Developments in Direct Taxation 2020
1. Aufl. 2021
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S. 821. The HB v INPS and IC v INPS cases
1.1. Introduction
The judgment of the CJEU of , joined cases C-168/19, HB v INPS, and C-169/19, IC v INPS, relates to two requests for a preliminary ruling on the interpretation of Articles 18 and 21 of the Treaty on the Functioning of the European Union (TFEU) in connection with the provisions of the Italian Income tax Code (ITC) and of the Italy-Portugal tax treaty, under which pensions paid by the Italian National Social Welfare Institute (hereinafter “INPS”) to residents of Portugal, in respect of services provided to Italy or a local authority thereof, are taxable only in Italy unless that person is a Portuguese national.
1.2. Applicable law
Article 18(1) of the TFEU provides:
“Within the scope of application of the Treaties, and without prejudice to any special provisions contained therein, any discrimination on grounds of nationality shall be prohibited.”
In addition, under Article 21(1) of the TFEU:
“Every citizen of the Union shall have the right to move and reside freely within the territory of the Member States, subject to the limitations and conditions laid down in the Treaties and by the measures adopted to give them effect.”
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