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Cécile Brokelind and Martina Axmin

This chapter explores pensioners’ mobility from economic and more specifically tax law and social security perspectives. Pensioners tend to face a number of mobility barriers linked to different tax and social security rules across borders. Within the European Union, at least to a certain extent, these obstacles are taken care of by EU law. For tax purposes, though, EU Member States have not agreed upon a set of harmonized rules avoiding double taxation, and still need to rely on double tax conventions between states in order to understand and solve problems, and this increases legal uncertainty. Pensions, international double taxation, mobile pensioners, EU tax law, EU social security coordination, healthcare

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Titti Mattsson, Martina Axmin and Emma Holm

Europe is currently undergoing rapid demographic changes, greater mobility and economic difficulties. The chapter analyses how these societal changes challenge legal systems originally based on the principle of solidarity. In particular, the chapter discusses how the changing degree of solidarity for non-active groups affects the ageing population. The authors describe and analyse different perspectives of the solidarity principle in elder law by analysing its diverse content, function and problems in three areas – namely social security, cross-border healthcare and medical research. Solidarity, social security, demographic changes, clinical research, cross-border healthcare, older people