On double contributions to the healthcare system by Dutch retired citizens residing in Denmark 

The petitioner highlights the double contribution he pays as a Dutch retired EU-citizen residing in Denmark: on the one hand, the Netherlands reimburse the whole amount of medical expenses made to the benefit of the Dutch citizens to Denmark. The Netherlands apply a special contribution on the Dutch citizens to sponsor that. And on the other hand, the EU-citizen residing in Denmark contributes to the healthcare through the Danish tax-system. The treaty to avoid double taxes between the two states does not apply, as it applies only to Dutch taxes on salaries and income, and the contribution paid to the Dutch authorities in the context of medical care insurance is not considered as a tax. This indirect double contribution hinders according to the petitioner, the free movement of persons in the EU.