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Discrimination is normally only allowed under European law where the discriminatory measure can be objectively justified; this means showing that the measure is an 'appropriate and necessary' way of achieving a legitimate aim
On 10 March 2011, the ECJ held (agreeing with the opinion given by the Advocate General) in Maurits Casteels v British Airways plc (C-37009), that a vesting rule in British Airways' German pension scheme, which did not allow for an employee's continuous period of service across different member states to be taken into account, breached the provisions in the Treaty on the Functioning of the European Union concerning freedom of movement for workers
HMRC and the National Association of Pension Funds have referred a two-year legal dispute over whether DB schemes should have to pay VAT on investment management services to the European Court of Justice
