The Resource Absence of loss relief rules for nonresidents may violate EC Treaty

Absence of loss relief rules for nonresidents may violate EC Treaty

Label
Absence of loss relief rules for nonresidents may violate EC Treaty
Title
Absence of loss relief rules for nonresidents may violate EC Treaty
Creator
Subject
Language
eng
Summary
On 29 March 2007, Advocate General Paolo Mengozzi of the European Court of Justice gave his Opinion in Grand Duchy of Luxembourg v. Hans Ulrich Lakebrink and Katrin Peters-Lakebrink. The case concerns the taxation of non-resident taxpayers who derive the majority of their income in Luxembourg, but who also incurred losses in their state of residence. The Advocate General concludes that the Luxembourg rules in question violate the EC Treaty and recommends that the ECJ decides for the taxpayer
Citation source
In: European taxation. - Amsterdam. - Vol. 47 (2007),
http://library.link/vocab/creatorName
Taferner, A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • non-resident
  • loss relief
  • fundamental freedoms
Label
Absence of loss relief rules for nonresidents may violate EC Treaty
Instantiates
Publication
Label
Absence of loss relief rules for nonresidents may violate EC Treaty
Publication

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