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Tax Treatment of the PEPP: The New Pan-European Personal Pension Product

Tax Treatment of the PEPP: The New Pan-European Personal Pension Product ec Editorial TAX European Law Restrictions on the Temporal Effect of REVIEW National Judicial Decisions: The Case of the Belgian 2020–3 Constitutional Court Bruno Peeters reaching consequences for legal certainty. To address 1INTRODUCTION this, he has conferred on the Constitutional Court the The Belgian Constitutional Court is a court of law watch- power to identify –‘if it judges this necessary’–‘by gen- ing over the observance of the Constitution by the legis- eral decision, those consequences of the annulled provi- lative authorities of Belgium. It has the power to annul, sions which should be considered as being maintained or to declare unconstitutional and suspend laws, decrees being provisionally maintained for the period it sets’. and ordinances infringing on important titles and articles The Constitutional Court makes frequent use of this of the Constitution, including some pertaining to taxa- power also in tax matters. In doing so, the Court not tion. only upheld the effects that had already occurred before Annulment judgments have absolute binding force the delivery of the judgment, but sometimes also allowed (erga omnes) from the moment they are published in later effects, for example up to the end of the current the Belgian Official Journal. Such annulment http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Wolters Kluwer Health

Tax Treatment of the PEPP: The New Pan-European Personal Pension Product

EC Tax Review , Volume 29 (3): 6 – May 1, 2020
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Publisher
Wolters Kluwer Health
Copyright
Copyright © Kluwer Law International BV, The Netherlands
ISSN
0928-2750
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Abstract

ec Editorial TAX European Law Restrictions on the Temporal Effect of REVIEW National Judicial Decisions: The Case of the Belgian 2020–3 Constitutional Court Bruno Peeters reaching consequences for legal certainty. To address 1INTRODUCTION this, he has conferred on the Constitutional Court the The Belgian Constitutional Court is a court of law watch- power to identify –‘if it judges this necessary’–‘by gen- ing over the observance of the Constitution by the legis- eral decision, those consequences of the annulled provi- lative authorities of Belgium. It has the power to annul, sions which should be considered as being maintained or to declare unconstitutional and suspend laws, decrees being provisionally maintained for the period it sets’. and ordinances infringing on important titles and articles The Constitutional Court makes frequent use of this of the Constitution, including some pertaining to taxa- power also in tax matters. In doing so, the Court not tion. only upheld the effects that had already occurred before Annulment judgments have absolute binding force the delivery of the judgment, but sometimes also allowed (erga omnes) from the moment they are published in later effects, for example up to the end of the current the Belgian Official Journal. Such annulment

Journal

EC Tax Review – Wolters Kluwer Health

Published: May 1, 2020

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