The Resource Case X (C-283/15) and the myth of Schumacker's 90% rule

Case X (C-283/15) and the myth of Schumacker's 90% rule

Label
Case X (C-283/15) and the myth of Schumacker's 90% rule
Title
Case X (C-283/15) and the myth of Schumacker's 90% rule
Creator
Subject
Language
eng
Summary
Case law stemming from the Schumacker judgment, has confirmed that the Member State of employment does not, in principle, have to grant deductions related to personal and family circumstances to a non-resident. However, the CJEU has allowed for an exception to this rule (the socalled Schumacker-exception). In its judgment of 9 February 2017 in the X case, the CJEU sheds more light on the applicability of this exception and on the situation of multiple Member States of employment. In this article the author first analyses the relevant case law rendered before X that provides more clarity on when the Schumacker exception applies and follows this with an analysis of the X case and its consequences. She concludes by discussing some remaining issues
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 8/9 ; p. 567-576
http://library.link/vocab/creatorName
Groot, I.M. de
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • non-resident
  • ECJ case law
  • employment income
  • allowances
Label
Case X (C-283/15) and the myth of Schumacker's 90% rule
Instantiates
Publication
Label
Case X (C-283/15) and the myth of Schumacker's 90% rule
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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