Groot, Isabella de
Case X ( C-283/15 ) and the myth of Schumacker's 90% rule / Isabella de Groot .-- , 2017
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
Case law stemming from the Schumacker judgment, has confirmed thatthe Member State of employment does not, in principle, have to grantdeductions related to personal and family circumstances to a non-resident. However, the CJEU has allowed for an exception to this rule (the socalled .Schumacker-exception.). In its judgment of 9 February 2017 in the X case, the CJEU sheds more lighton the applicability of this exception and on the situation of multiple Member States of employment. In this article the author first analyses the relevant case law rendered before X that provides more clarity on when the Schumacker exception applies and follow this with an analysis of the X case and its consequences.She concludes by discussing some remaining issues.
RESIDENCIA FISCAL
NO RESIDENTES
IMPUESTOS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Intertaxv. 45, n. 8-9, August / September 2017, p. 567-576
Case X ( C-283/15 ) and the myth of Schumacker's 90% rule / Isabella de Groot .-- , 2017
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
Case law stemming from the Schumacker judgment, has confirmed thatthe Member State of employment does not, in principle, have to grantdeductions related to personal and family circumstances to a non-resident. However, the CJEU has allowed for an exception to this rule (the socalled .Schumacker-exception.). In its judgment of 9 February 2017 in the X case, the CJEU sheds more lighton the applicability of this exception and on the situation of multiple Member States of employment. In this article the author first analyses the relevant case law rendered before X that provides more clarity on when the Schumacker exception applies and follow this with an analysis of the X case and its consequences.She concludes by discussing some remaining issues.
RESIDENCIA FISCAL
NO RESIDENTES
IMPUESTOS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Intertaxv. 45, n. 8-9, August / September 2017, p. 567-576