The Resource Latest case law on the deductibility of school fees incurred abroad
Latest case law on the deductibility of school fees incurred abroad
Resource Information
The item Latest case law on the deductibility of school fees incurred abroad 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 Latest case law on the deductibility of school fees incurred abroad 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
- 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
- Language
- eng
- Label
- Latest case law on the deductibility of school fees incurred abroad
- Title
- Latest case law on the deductibility of school fees incurred abroad
- 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
- Label
- Latest case law on the deductibility of school fees incurred abroad
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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/Latest-case-law-on-the-deductibility-of-school/0w2yMdajpco/" 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/Latest-case-law-on-the-deductibility-of-school/0w2yMdajpco/">Latest case law on the deductibility of school fees incurred abroad</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/Latest-case-law-on-the-deductibility-of-school/0w2yMdajpco/" 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/Latest-case-law-on-the-deductibility-of-school/0w2yMdajpco/">Latest case law on the deductibility of school fees incurred abroad</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>
