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Document 62022CN0459
Case C-459/22: Action brought on 8 July 2022 — European Commission v Kingdom of the Netherlands
Case C-459/22: Action brought on 8 July 2022 — European Commission v Kingdom of the Netherlands
Case C-459/22: Action brought on 8 July 2022 — European Commission v Kingdom of the Netherlands
OJ C 359, 19.9.2022, p. 49–50
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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19.9.2022 |
EN |
Official Journal of the European Union |
C 359/49 |
Action brought on 8 July 2022 — European Commission v Kingdom of the Netherlands
(Case C-459/22)
(2022/C 359/58)
Language of the case: Dutch
Parties
Applicant: European Commission (represented by: W. Roels, acting as Agent)
Defendant: Kingdom of the Netherlands
Form of order sought
The Commission claims that the Court should:
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declare that, by approving and maintaining in force the requirements for pension capital transfer as set out in Articles 19a(1)(d) and 19b(1) and (2) of the Wet op de Loonbelasting 1964 (Law on wages tax); Article 40c of the Uitvoeringsregeling Invorderingswet (Decree implementing the Law on the collection of taxes); Article 10d(3) of the Uitvoeringsbesluit Loonbelasting 1965 (Decision implementing the Law on wages tax), as well as Annex IV to Decision DGB2012/7010M on international aspect of pensions, the Kingdom of the Netherlands has failed to fulfil the obligations incumbent on that Member State under Articles 45, 56 and 63 TFEU; |
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order the Kingdom of the Netherlands to pay the costs. |
Pleas in law and main arguments
The Commission is of the view that the Netherlands legislation on the requirements for transfer of pension capital transfers accrued in the so-called ‘second pillar’, the supplementary pension accrual via the employer, is incompatible with the free movement of workers, services and capital. Although those requirements are applicable to domestic and foreign transfers, they are more easily fulfilled by domestic pension providers than for foreign pension providers that wish to provide in their own Member State of establishment pension services to employees working there who have previously accrued pension capital in the Netherlands. In the event of failure to comply with the requirements set by the legislation, the pension capitals accrued in the Netherlands are included in the levy.