The Resource Latest case law on the deductibility of school fees incurred abroad

Latest case law on the deductibility of school fees incurred abroad

Label
Latest case law on the deductibility of school fees incurred abroad
Title
Latest case law on the deductibility of school fees incurred abroad
Subject
Language
eng
Summary
In the Zanotti case, which examined the Italian rules on the deductibility of university fees incurred abroad, the ECJ held that national legislation that allows a deduction for the cost of attending a domestic university but not a university in another Member State is in breach of EU law; however, national legislation can limit the deduction to the maximum amount established for the corresponding cost of attending similar courses at a domestic public university
Citation source
In: European taxation. - Amsterdam. - Vol. 51 (2011),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • deductions
  • school fee
  • fundamental freedoms
Label
Latest case law on the deductibility of school fees incurred abroad
Instantiates
Publication
Label
Latest case law on the deductibility of school fees incurred abroad
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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