Pending cases filed by German courts II : the Conijn case
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The work Pending cases filed by German courts II : the Conijn case represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Pending cases filed by German courts II : the Conijn case
Resource Information
The work Pending cases filed by German courts II : the Conijn case represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Pending cases filed by German courts II : the Conijn case
- Language
-
- eng
- eng
- Summary
- This paper discusses the Conijn case (C-346/04), referred to the European Court of Justice. It deals with the question whether a situation whereby a national of another member state with restricted tax liability in Germany, unlike a person with unrestricted tax liability, may not deduct from his total income as special expenditure the costs incurred by him in obtaining tax advice, is contrary to art. 52 of the EC Treaty
- Citation source
- Bound in: ECJ - recent developments in direct taxation. - Wien : Linde, 2006 ; p. 186-188
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of Pending cases filed by German courts II : the Conijn caseWork of
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