body: Explanation at the example case:
  
  
  Person `A` is an orphan and was moved from an EU country `X` to another EU country `Y`. Lately, after a few years his pension claims were successful and he has received a refund of all pension payments as he usually had received each month. 
  
  
  Unfortunately, the amount of the refund is as high as that it is obliged to taxing in `Y`. All requirements to claim the tax are fulfilled in country `Y` where Person `A` now resides and was moved to, although it is an orphan´s pension.
  
  
  The problem now:
  
  
  The corresponding tax authority of country `Y` claims the whole refund, although Person `A` did not even reside at that moment of time in the country nor had a bank account or anything else in `Y`.
  
  
  It is important, because if the amount of money to be taxed would be subtracted by the amount of money from the monthly payments where Person `A` wasn´t in `Y`, Person `A` would not be obliged to declare the tax and with that tax-free for that refund. 
  
  
  Is it correct that `Y` can claim the parts of the amount of monthly payments (which are part of the refund) although Person `A` did not even reside at that moment in `Y` or is there any EU law which prevents that doing?
  
  
  
  
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  Further annotations:
  
  
  * It was not taxed in `X` - the country of origin - yet.
  * Both countries, `X` and `Y` are members of the European Union.
  * The age of Person `A` of the year of the tax claim and the refund were 19.
  
  
  
title: Can an EU country claim tax fees of an orphan pension refund of times where the affected person resided in another?