The Resource Council of State Case 1445/2016

Council of State Case 1445/2016

Label
Council of State Case 1445/2016
Title
Council of State Case 1445/2016
Creator
Contributor
Subject
Language
eng
Summary
Judgment by Greek Council of State, 29 June 2016. The taxpayer was a German citizen who lived and worked in Germany but his wife lived and worked in Greece. The taxpayer visited his wife and their child regularly but spent fewer than 183 days in Greece each year. The system of electronic filing of tax returns in Greece required that a married couple file a joint tax return which showed him to be resident with his wife. The couple filed a joint tax return but the taxpayer declared no income and entered a reservation claiming that he was not liable to tax in Greece. The revenue authorities considered that the taxpayer was bound to file a joint tax return and declare his income earned in Germany. The taxpayer appealed the revenue's decision, and the case was referred to the Council of State
Citation source
In: International tax law reports. - London. - Vol. 20 (2017), part 1 ; p. 28-60
http://library.link/vocab/creatorName
Panetsos, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • residence
  • married couple
  • centre of vital interests
  • nationality
  • tie-breaker rule
  • tax treaty
  • individual income tax
  • family taxation
  • joint return
  • case law
http://bibfra.me/vocab/relation/transl
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Label
Council of State Case 1445/2016
Publication

Library Locations

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