On revising the tax agreement between France and Portugal 

The petitioner complains about the tax agreement concluded between France and Portugal for the avoidance of double taxation. According to this agreement, income derived from the retirement pension is taxable by the State of the individual’s residence. Although the petitioner resides in Portugal, he has worked and payed his social security contributions in France for the last forty years. Therefore, the petitioner perceives the application of the Portuguese tax law to his income as unfair and illogical.