The Resource Guido Imfeld and Nathalie Garcet v Belgian State : a continuation of the Schumacker doctrine?

Guido Imfeld and Nathalie Garcet v Belgian State : a continuation of the Schumacker doctrine?

Label
Guido Imfeld and Nathalie Garcet v Belgian State : a continuation of the Schumacker doctrine?
Title
Guido Imfeld and Nathalie Garcet v Belgian State : a continuation of the Schumacker doctrine?
Creator
Subject
Language
eng
Summary
This case note discusses the Guido Imfeld and Nathalie Garcet v Belgian State case. In December 2013 the Court of Justice of the European Union (ECJ) issued its ruling in this case, where it had to decide for the first time whether a member state may justify denying a resident couple, one of whose members has exercised freedoms guaranteed by the Treaty for the Functioning of the European Union, a specific tax advantage, when this member benefited from the same kind of advantage in another member state where he received all his income
Citation source
In: British tax review. - London. - (2014),
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
  • joint taxation
  • residence
Label
Guido Imfeld and Nathalie Garcet v Belgian State : a continuation of the Schumacker doctrine?
Instantiates
Publication
Label
Guido Imfeld and Nathalie Garcet v Belgian State : a continuation of the Schumacker doctrine?
Publication

Library Locations

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      52.37366609999999 4.9336932
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