E-2504/03 de Esko Seppänen a la ComisiónAsunto: Doble imposición a los emigrantes retornados
Issuing Organization | Comisión de las Comunidades Europeas |
(2004/C 88 E/0095) PREGUNTA ESCRITA E-2504/03 de Esko Sepp‰nen (GUE/NGL) a la ComisiÛn (29 de julio de 2003) Asunto: Doble imposiciÛn a los emigrantes retornados En abril de 2001, el Comisario Frits Bolkestein llamÛ la atenciÛn sobre la doble imposiciÛn a los emigrantes retornados jubilados y presentÛ como caso particular la discriminaciÛn ocasionada por distintas pr·cticas fiscales en las pensiones de jubilaciÛn de Finlandia y de Suecia. øHa actuado la ComisiÛn para eliminar estas deficiencias? øQuÈ resultados se han logrado en este asunto con posterioridad a 2001? Respuesta del Sr. Bolkestein en nombre de la ComisiÛn (16 de septiembre de 2003) En su ComunicaciÛn sobre la fiscalidad de las pensiones, de abril de 2001 (1 ), la ComisiÛn seÒalÛ como prioridad la eliminaciÛn de los obst·culos fiscales a las prestaciones de jubilaciÛn transfronterizas. Desde entonces, las normativas finlandesa y sueca sobre fiscalidad de las pensiones han sido objeto de sendas decisiones prejudiciales del Tribunal de Justicia (2). En ambos casos el Tribunal fallÛ a favor del contribuyente y en contra de las normas que restringÌan el derecho del contribuyente a deducir las cotizaciones de jubilaciÛn transfronterizas en comparaciÛn con las cotizaciones nacionales. La ComisiÛn seguir· de cerca las modificaciones que vayan a introducirse en Finlandia y Suecia para que sus legislaciones fiscales se conformen a las citadas decisiones.
En este contexto, tambiÈn cabe mencionar que la ComisiÛn ha decidido remitir a Dinamarca al Tribunal de Justicia y ha iniciado procedimientos de infracciÛn contra siete otros Estados miembros (3 ). Dos de estos siete paÌses ya han informado a la ComisiÛn de que adoptar·n medidas para modificar su legislaciÛn.
(1) DO C 165 de 8.6.2001.
(2) Asunto Danner C-136/00, sentencia de 3.10.2002, y asunto...
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