Court of Justice (Tenth Chamber) 23 January 2014, C‑296/12 (European Commission v Kingdom of Belgium.)

JUDGMENT OF THE COURT (Tenth Chamber) 23 January 2014 ( *1 ) ‛Failure of a Member State to fulfil obligations — Freedom to provide services — Free movement of capital — Income tax — Contributions paid to a savings pension — Tax reduction solely in respect of payments to institutions or funds established in that Member State — Coherence of the tax system — Efficacy of fiscal supervision’ In Case