The Resource Pending cases filed by German courts II : the Meindl case
Pending cases filed by German courts II : the Meindl case
Resource Information
The item Pending cases filed by German courts II : the Meindl case represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item Pending cases filed by German courts II : the Meindl case represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- 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
- Language
- eng
- Label
- Pending cases filed by German courts II : the Meindl case
- Title
- Pending cases filed by German courts II : the Meindl case
- 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
- Label
- Pending cases filed by German courts II : the Meindl case
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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/Pending-cases-filed-by-German-courts-II--the/e8W8YA_ulxk/" 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/Pending-cases-filed-by-German-courts-II--the/e8W8YA_ulxk/">Pending cases filed by German courts II : the Meindl case</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/Pending-cases-filed-by-German-courts-II--the/e8W8YA_ulxk/" 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/Pending-cases-filed-by-German-courts-II--the/e8W8YA_ulxk/">Pending cases filed by German courts II : the Meindl case</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>