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The European Court of Justice has given its decision in two linked cases in relation to French withholding tax provisions levied on dividend payments to foreign investment funds in Santander Asset Management SGIIC SA v Directeur des résidents à l'étranger et des services généraux and others (C-33811 to C-34711
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
In March 2011, we reported on the European Court of Justice decision in the Test-Achats case, that from 21 December 2012 insurers would no longer be allowed to use gender-related factors in determining premiums and benefits in insurance contracts
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
On 1 March 2011, the European Court of Justice handed down its much awaited decision in Association belge des Consommateurs Test-Achats ASBL and others (Case C-23609
Employers who transfer employees between member states may need to consider how to ensure that members' benefits are not adversely affected by the transfer in light of a decision of the Advocate General in Maurits Casteels v British Airways plc (C-37909
