Le régime belge de réduction d’impôt pour épargne-pension condamné par la Cour de Justice
| Auteur | Pauline Maufort |
La Cour de Justice de l’Union européenne (CJUE) a condamné, par un arrêt du 23 janvier 2014, le régime belge de réduction d’impôt pour les cotisations versées dans le cadre de l’épargne-pension dans la mesure où cette réduction ne concerne que les versements à des institutions belges et à des fonds établis en Belgique.
La Cour considère qu’en limitant ainsi le bénéfice de la réduction d’impôt aux cotisations versées à des institutions financières belges, la Belgique a porté une atteinte prohibée à la libre circulation des services à l’intérieur de l’Union, liberté garantie par l’article 56 du traité sur le fonctionnement de l’Union européenne (TFUE).
Selon la Cour, ce régime est susceptible tant de dissuader les contribuables belges de constituer des épargnes-pensions auprès d’institutions financières situées dans d’autres Etats membres que de décourager ces...
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