1. 

Free movement of persons – Freedom to provide services – Free movement of capital – Provisions of the Treaty – Examination of a national measure affecting those fundamental freedoms – Criteria for determining the applicable rules

(Arts 45, 56 and 63 TFEU)

(see paragraph 18)

2. 

Free movement of persons – Workers – Provisions of the Treaty – Scope – Tax legislation – National legislation on the taxation of transfers of the value of pension rights acquired by migrant workers – Included

(Art. 45 TFEU)

(see paragraphs 19-21)

3. 

Free movement of persons – Workers – Tax legislation – National legislation on the taxation of transfers of the value of pension rights acquired by migrant workers – Transfer to a pension insurance organisation situated in a different Member State – Obligation on that pension insurance organisation to provide a guarantee for the recovery of the tax or to agree to assume liability for that tax – Not permissible – Justification – No justification

(Art. 45 TFEU)

(see paragraphs 32-40, 47-54, operative part 1)

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 be 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.