The Resource Swiss salary withholding tax violates free movement of persons agreement with the European Union

Swiss salary withholding tax violates free movement of persons agreement with the European Union

Label
Swiss salary withholding tax violates free movement of persons agreement with the European Union
Title
Swiss salary withholding tax violates free movement of persons agreement with the European Union
Creator
Subject
Language
eng
Summary
The authors, in this article, discuss a recent decision of the Swiss Supreme Court wherein it was held that the denial of certain tax deductions under the Swiss salary withholding tax system applicable to non-residents employed in Switzerland is discriminatory insofar as a non-resident subject to the system is in a situation that is comparable to that of resident employees. The Swiss Supreme Court introduces the Schumacker doctrine of the European Court of Justice into Switzerland in this decision
Citation source
In: European taxation. - Amsterdam. - Vol. 50 (2010),
http://library.link/vocab/creatorName
  • Heuberger, R
  • Oesterhelt, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • fundamental freedoms
  • non-resident
  • employment income
  • withholding tax
  • tax treaty
  • case law
Label
Swiss salary withholding tax violates free movement of persons agreement with the European Union
Instantiates
Publication
Label
Swiss salary withholding tax violates free movement of persons agreement with the European Union
Publication

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