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- Le Nouveau Régime Des Pensions Complémentaires: Aspects Sociaux Et Fiscaux
- Les Aspects Internationaux
- Les Aspects de Droit Européen
Les aspects de droit européen
| Auteur | Delphine Castiaux/Marie-Pierre Donéa |
| Occupation de l'auteur | Licenciée en droit et diplômée d'études spécialisées en droit social/Licenciée en droit et en sciences fiscales |
| Pages | 247 |
Page 247
Il est rappelé que la Commission européenne a décidé d'assigner la Belgique devant la Cour de Justice des Communautés européennes parce qu'elle se montre trop lente à modifier sa législation discriminatoire en matière de fiscalité des pensions.
Le problème principal est que la législation belge réserve le bénéfice de la déductibilité fiscale aux cotisations de pension versées aux fonds nationaux et non aux cotisations versées aux fonds étrangers.
Cette discrimination devrait donc disparaître de la législation dans les prochains...
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