The Resource Abgehen von der Schumacker-Doktrin : führt die Rechtssache X, C-283/15, zu einem Paradigmenwechsel? = Departure from the Schumacker doctrine : does the X Case, C-283/15, lead to a paradigm change?

Abgehen von der Schumacker-Doktrin : führt die Rechtssache X, C-283/15, zu einem Paradigmenwechsel? = Departure from the Schumacker doctrine : does the X Case, C-283/15, lead to a paradigm change?

Label
Abgehen von der Schumacker-Doktrin : führt die Rechtssache X, C-283/15, zu einem Paradigmenwechsel? = Departure from the Schumacker doctrine : does the X Case, C-283/15, lead to a paradigm change?
Title
Abgehen von der Schumacker-Doktrin : führt die Rechtssache X, C-283/15, zu einem Paradigmenwechsel? = Departure from the Schumacker doctrine : does the X Case, C-283/15, lead to a paradigm change?
Creator
Subject
Language
eng
Summary
On 7 September 2016, Advocate General Wathelet submitted his opinion in the X case, C-283/15. The case concerns the applicability of the judgment of 14 February 1995, Schumacker (C-279/93), to a situation where the taxpayer receives no income in his state of residence, while his other income is taxed in a number of states of which he is not a resident. The taxpayer wanted to claim a tax deduction relating to his personal and family circumstances in the Netherlands, which was refused. The Advocate General comes to the conclusion that the provisions of the Dutch Income Tax Act are in violation of European Union law. The authors analyse the Schumacker exception in the previous judgments of the ECJ and discuss the consequences of the Opinion of the Advocate General
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016), no. 11 ; p. 555-565
http://library.link/vocab/creatorName
  • Lachmayer, E
  • Pfau, D
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • equal treatment
  • individual income tax
  • deductions
  • owner-occupied dwelling
Label
Abgehen von der Schumacker-Doktrin : führt die Rechtssache X, C-283/15, zu einem Paradigmenwechsel? = Departure from the Schumacker doctrine : does the X Case, C-283/15, lead to a paradigm change?
Instantiates
Publication
Label
Abgehen von der Schumacker-Doktrin : führt die Rechtssache X, C-283/15, zu einem Paradigmenwechsel? = Departure from the Schumacker doctrine : does the X Case, C-283/15, lead to a paradigm change?
Publication

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