The Resource Progressionsvorbehalt und Steuerabsetzbeträge : ein EU-Problem = Progression clause and tax credit amounts : an EU problem

Progressionsvorbehalt und Steuerabsetzbeträge : ein EU-Problem = Progression clause and tax credit amounts : an EU problem

Label
Progressionsvorbehalt und Steuerabsetzbeträge : ein EU-Problem = Progression clause and tax credit amounts : an EU problem
Title
Progressionsvorbehalt und Steuerabsetzbeträge : ein EU-Problem = Progression clause and tax credit amounts : an EU problem
Creator
Subject
Language
eng
Summary
The F.W.L. de Groot-Case shows that the Fundamental Freedoms of the EC-Treaty require the Member States to fully consider personal allowances, if a resident derives income from other Member States, where personal allowances are not taken into account. Sec. 33 Par. 10 of the Austrian Income Tax Law provides for a proportionate consideration of personal allowances in its rules for calculating the average tax rate. This rule should not be applied any more as the fundamental freedoms are directly applicable
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol 13 (2003),
http://library.link/vocab/creatorName
  • Aigner, H-J
  • Reinisch, B
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • fundamental freedoms
  • personal allowances
  • tax credit
Label
Progressionsvorbehalt und Steuerabsetzbeträge : ein EU-Problem = Progression clause and tax credit amounts : an EU problem
Instantiates
Publication
Label
Progressionsvorbehalt und Steuerabsetzbeträge : ein EU-Problem = Progression clause and tax credit amounts : an EU problem
Publication

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