The Resource Case note : X v Staatssecretaris van Financiën : a step forward in a proper application of the ability-to-pay principle in cross-border situations?

Case note : X v Staatssecretaris van Financiën : a step forward in a proper application of the ability-to-pay principle in cross-border situations?

Label
Case note : X v Staatssecretaris van Financiën : a step forward in a proper application of the ability-to-pay principle in cross-border situations?
Title
Case note : X v Staatssecretaris van Financiën : a step forward in a proper application of the ability-to-pay principle in cross-border situations?
Creator
Subject
Language
eng
Summary
Cases of taxpayers who receive the major part of their income in Member States other than the Member State of residence, and thus who are being denied tax advantages relating to their personal and family circumstances, have been "flocking" before the the European Court of Justice (ECJ) since the landmark 1995 Schumacker ruling. This case note discusses the most recent case X v Staatssecretaris van Financiën, in the context of previous ECJ decisions. In X, a Dutch national was tax resident and owner of a dwelling in Spain during the relevant tax years. His income consisted of payments by two companies, one established in the Netherlands (60 per cent of his taxable income), the other in Switzerland (40 per cent). He received no income in Spain. The taxpayer choose to be subject to a profitable Dutch tax regime but ended up to be liable to pay even more tax. The taxpayer claimed that the tax treatment was contrary to free movement provisions. This case note examines the case, the facts and the court decision
Citation source
In: British tax review. - London. - (2017), no. 2 ; p. 162-171
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Schumacker case
  • fundamental freedoms
  • residence
  • deductions
  • ability to pay
  • worldwide income
Label
Case note : X v Staatssecretaris van Financiën : a step forward in a proper application of the ability-to-pay principle in cross-border situations?
Instantiates
Publication
Label
Case note : X v Staatssecretaris van Financiën : a step forward in a proper application of the ability-to-pay principle in cross-border situations?
Publication

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