The Resource De kwalificerende buitenlandse belastingplichtige in historisch en EU-rechtelijk perspectief

De kwalificerende buitenlandse belastingplichtige in historisch en EU-rechtelijk perspectief

Label
De kwalificerende buitenlandse belastingplichtige in historisch en EU-rechtelijk perspectief
Title
De kwalificerende buitenlandse belastingplichtige in historisch en EU-rechtelijk perspectief
Creator
Subject
Language
eng
Summary
On 1 January 2015 article 7.8 of the Income Tax Act 2001 comes into force, and only qualified non-resident taxpayers will be entitled to claim the same deductions and tax credits as resident taxpayers. In this article the authors argue that the legislature has insufficiently motivated why certain principles in previous legislation can no longer be applied. In addition, the authors state that article 7.8 Income Tax Act 2001 is not compatible with EU law
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 143 (2014),
http://library.link/vocab/creatorName
  • Kingma, S
  • Schaper, M.G.H
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • non-resident alien
  • ECJ case law
Label
De kwalificerende buitenlandse belastingplichtige in historisch en EU-rechtelijk perspectief
Instantiates
Publication
Label
De kwalificerende buitenlandse belastingplichtige in historisch en EU-rechtelijk perspectief
Publication

Library Locations

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