The Resource Disability payments : taxpayer may rely on ruling issued by the tax authorities

Disability payments : taxpayer may rely on ruling issued by the tax authorities

Label
Disability payments : taxpayer may rely on ruling issued by the tax authorities
Title
Disability payments : taxpayer may rely on ruling issued by the tax authorities
Subject
Language
eng
Summary
The issue was whether a Dutch national who resided in the Netherlands and received disability payments under two Dutch social security laws and who later became a resident of Italy could rely on a ruling issued by a Dutch income tax inspector to the effect that disability payments were not taxable in the Netherlands under the Netherlands-Italy tax treaty
Citation source
In: European taxation. - Amsterdam. - Vol. 25 (1985),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • retroactivity
  • pension
  • social security
  • tax treaty
Label
Disability payments : taxpayer may rely on ruling issued by the tax authorities
Instantiates
Publication
Label
Disability payments : taxpayer may rely on ruling issued by the tax authorities
Publication

Library Locations

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