On alleged discrimination against and overtaxing of foreign pension funds in France 

The petitioner lives in Belgium and is retired. He complains about the introduction by the Belgian authorities in 2003 of a law making it possible to impose discriminatory taxes on supplementary retirement pensions. Under this law, contributions paid to domestic funds are tax-deductible, but not those paid to foreign funds. The applicant first brought a case before the Belgian court of first instance and then before the Belgian appeal court, which ruled against the Government for infringement of the Franco-Belgian Convention.