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

Pending cases filed by German courts II : the Meindl case

Label
Pending cases filed by German courts II : the Meindl case
Title
Pending cases filed by German courts II : the Meindl case
Creator
Subject
Language
eng
Summary
This paper discusses the Meindl case (C-329/05), which deals with the question whether it is contrary to art. 43 of the EC Treaty if a resident taxpayer is not allowed to opt for a joint assessment with his spouse, who lives in Austria and from whom he does not live separately, just because the spouse earned an amount higher than DM 24,000 representing more than 10% of the joint income, even if that income is tax exempt according to Austrian law
Citation source
Bound in: ECJ - recent developments in direct taxation. - Wien : Linde, 2006 ; p. 198-201
http://library.link/vocab/creatorName
Rust, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • joint assessment
  • married couple
  • tax liability
Label
Pending cases filed by German courts II : the Meindl case
Instantiates
Publication
Label
Pending cases filed by German courts II : the Meindl case
Publication

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