The Resource Renneberg endangers the double tax convention system or can a second round bring recovery?

Renneberg endangers the double tax convention system or can a second round bring recovery?

Label
Renneberg endangers the double tax convention system or can a second round bring recovery?
Title
Renneberg endangers the double tax convention system or can a second round bring recovery?
Creator
Subject
Language
eng
Summary
This article discusses the Renneberg case. The case deals with the question of whether negative income from an owner-occupied dwelling should, because of a mortgage interest deduction, be taken into account in calculating the taxable base in the state of employment. Is this a case of allocation of tax jurisdiction on income from immovable property or a case of taking into account personal and family circumstances? The facts, circumstances, and assumptions in respect of this case are described. Subsequently, the relevant domestic and double tax convention rules are highlighted. Thereafter, the author discusses Advocate General Mengozzi's opinion and the European Court of Justice (ECJ) ruling
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 18 (2009),
http://library.link/vocab/creatorName
Kemmeren, E.C.C.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • immovable property
  • owner-occupied dwelling
  • mortgage
  • interest deduction
  • tax treaty
Label
Renneberg endangers the double tax convention system or can a second round bring recovery?
Instantiates
Publication
Label
Renneberg endangers the double tax convention system or can a second round bring recovery?
Publication

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