The Resource Pending cases filed by German courts II : the Conijn case

Pending cases filed by German courts II : the Conijn case

Label
Pending cases filed by German courts II : the Conijn case
Title
Pending cases filed by German courts II : the Conijn case
Creator
Subject
Language
  • eng
  • eng
Summary
This paper discusses the Conijn case (C-346/04), referred to the European Court of Justice. It deals with the question whether a situation whereby a national of another member state with restricted tax liability in Germany, unlike a person with unrestricted tax liability, may not deduct from his total income as special expenditure the costs incurred by him in obtaining tax advice, is contrary to art. 52 of the EC Treaty
Citation source
Bound in: ECJ - recent developments in direct taxation. - Wien : Linde, 2006 ; p. 186-188
http://library.link/vocab/creatorName
Rust, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • business profits
  • worldwide income
  • tax liability
  • deductions
Label
Pending cases filed by German courts II : the Conijn case
Instantiates
Publication
Note
20060207
Label
Pending cases filed by German courts II : the Conijn case
Publication
Note
20060207

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