The Resource Immobile Verluste? - Der EuGH entscheidet in Kürze in der Rs. Ritter-Coulais = The opinion of the advocate general on the Ritter-Coulais case

Immobile Verluste? - Der EuGH entscheidet in Kürze in der Rs. Ritter-Coulais = The opinion of the advocate general on the Ritter-Coulais case

Label
Immobile Verluste? - Der EuGH entscheidet in Kürze in der Rs. Ritter-Coulais = The opinion of the advocate general on the Ritter-Coulais case
Title
Immobile Verluste? - Der EuGH entscheidet in Kürze in der Rs. Ritter-Coulais = The opinion of the advocate general on the Ritter-Coulais case
Creator
Subject
Language
eng
Summary
Advocate General (AG) Léger delivered his opinion on the Ritter-Coulais case on March 1st, 2005. The AG held that German tax rules may not deny a deduction for losses incurred on the lease of a dwelling in France if such losses would have been deductible for German tax purposes had the taxpayer been residing in Germany. One of the main problems of the case is the fact that the couple Ritter-Coulais did not cross the borders in 1987 in pursuit of the basic freedoms. Therefore, the case shows similarities to the ECJ case Werner. Nonetheless, the AG solves the question by referring to national non-discrimination rules
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Cloer, A
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • losses
  • non-discrimination
Label
Immobile Verluste? - Der EuGH entscheidet in Kürze in der Rs. Ritter-Coulais = The opinion of the advocate general on the Ritter-Coulais case
Instantiates
Publication
Label
Immobile Verluste? - Der EuGH entscheidet in Kürze in der Rs. Ritter-Coulais = The opinion of the advocate general on the Ritter-Coulais case
Publication

Library Locations

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