The Resource Ritter-Coulais : de ontgrenzing van belastingjurisdicties gaat voort

Ritter-Coulais : de ontgrenzing van belastingjurisdicties gaat voort

Label
Ritter-Coulais : de ontgrenzing van belastingjurisdicties gaat voort
Title
Ritter-Coulais : de ontgrenzing van belastingjurisdicties gaat voort
Creator
Subject
Language
eng
Summary
Comments on the opinion of the AG in the Ritter-Coulais case. In particular, it is analysed whether the opinion fits in the Schumacker doctrine. Furthermore, the difference between source and personal income parts in the context of case law of the European Court of Justice, the jurisdiction of the source state (Futura), the jurisdiction of the Member State (Gilly), the consequences of the opinion for non-resident taxpayers and the consequences of the object exemption are described
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 134 (2005),
http://library.link/vocab/creatorName
  • Vegt, P.C. van der
  • Douma, S.C.W
Geographic coverage
  • Europe
  • European Union
Language note
Dutch
http://library.link/vocab/subjectName
  • ECJ case law
  • losses
  • source principle of taxation
  • individual income tax
  • non-resident
  • exemption
Label
Ritter-Coulais : de ontgrenzing van belastingjurisdicties gaat voort
Instantiates
Publication
Label
Ritter-Coulais : de ontgrenzing van belastingjurisdicties gaat voort
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...