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?
Resource Information
The item Guido Imfeld and Nathalie Garcet v Belgian State : a continuation of the Schumacker doctrine? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Guido Imfeld and Nathalie Garcet v Belgian State : a continuation of the Schumacker doctrine? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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?
- 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?
- Label
- Guido Imfeld and Nathalie Garcet v Belgian State : a continuation of the Schumacker doctrine?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Guido-Imfeld-and-Nathalie-Garcet-v-Belgian-State/StvyIOl4UPk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Guido-Imfeld-and-Nathalie-Garcet-v-Belgian-State/StvyIOl4UPk/">Guido Imfeld and Nathalie Garcet v Belgian State : a continuation of the Schumacker doctrine?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Guido-Imfeld-and-Nathalie-Garcet-v-Belgian-State/StvyIOl4UPk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Guido-Imfeld-and-Nathalie-Garcet-v-Belgian-State/StvyIOl4UPk/">Guido Imfeld and Nathalie Garcet v Belgian State : a continuation of the Schumacker doctrine?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
