Wielockx v Inspecteur der Directe Belastingen

Subject Matter

EUROPEAN COMMUNITY — Freedom of establishment — Income tax on self-employed persons — Payments into pension reserve deductible from gross income by residents only — Non-resident's withdrawals from reserve taxed in state of residence — Whether non-resident deriving all or almost all income in state of employment suffering unjustified discrimination by deductibility rule — EC Treaty, art 52

[1996] 1 WLR 84