The Resource Arnoud Gerritse v Finanzamt Neukölln-Nord : case C-234/01

Arnoud Gerritse v Finanzamt Neukölln-Nord : case C-234/01

Label
Arnoud Gerritse v Finanzamt Neukölln-Nord : case C-234/01
Title
Arnoud Gerritse v Finanzamt Neukölln-Nord : case C-234/01
Title variation
Gerritse v Finanzamt
Subject
Language
eng
Summary
Judgment by the Court of Justice of the EC dated 12 June 2003. Deals with an entertainer who was resident in one EU member state and earned a small part of his income in another member state. May have implications for a far wider range of situations where withholding taxes are applied at flat rates to the gross income earned by a resident of one member state in another member state
Citation source
In: International tax law reports. - London. - Vol. 5 (2003),
Geographic coverage
European Union
Language note
  • English
  • French
http://library.link/vocab/subjectName
  • case law
  • entertainer
  • non-discrimination
  • residence
  • deductions
  • withholding tax
  • flat-rate taxation
Label
Arnoud Gerritse v Finanzamt Neukölln-Nord : case C-234/01
Instantiates
Publication
Label
Arnoud Gerritse v Finanzamt Neukölln-Nord : case C-234/01
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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