Court of Justice 18 May 2006, C-520/04 (Pirkko Marjatta Turpeinen.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The present reference for a preliminary ruling seeks to ascertain whether national tax legislation according to which a retirement pension paid by a Member State to a taxpayer resident in a different Member State is subject to tax which, in certain cases, proves to be greater than that which would be payable if the taxpayer lived