Niesten, Hannelore
Case X v. Staatssecretaris van Financiën a step forward in a proper application of the ability - to - pay principle in cross - border situations ? / Hennelore Niesten .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
According to the well-established principles of the Schumacker-doctrine, a source state does not have to grant personal and family taxbenefits, applicable for its own residents, unless (1) the non-resident earns .all or almost all. his family income in the working state,and (2) the income in the residence state is insufficient to take into account the personal and family circumstances. This articlecritically analyses the judgment of the Court of Justice inthe X-case, where the Court had to decide about the last so-called .incomerequirement. of the Schumacker-doctrine in a multi-state situation. As the residence state could not take into account the personal andfamily situation, the Court insisted that the personal and family tax benefits should be allocated on a pro rata basis.
NO RESIDENTES
RESIDENCIA FISCAL
RENTA FAMILIAR
IMPUESTOS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Reviewv. 26, n. 4, August 2017, p. 201-213
Case X v. Staatssecretaris van Financiën a step forward in a proper application of the ability - to - pay principle in cross - border situations ? / Hennelore Niesten .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
According to the well-established principles of the Schumacker-doctrine, a source state does not have to grant personal and family taxbenefits, applicable for its own residents, unless (1) the non-resident earns .all or almost all. his family income in the working state,and (2) the income in the residence state is insufficient to take into account the personal and family circumstances. This articlecritically analyses the judgment of the Court of Justice inthe X-case, where the Court had to decide about the last so-called .incomerequirement. of the Schumacker-doctrine in a multi-state situation. As the residence state could not take into account the personal andfamily situation, the Court insisted that the personal and family tax benefits should be allocated on a pro rata basis.
NO RESIDENTES
RESIDENCIA FISCAL
RENTA FAMILIAR
IMPUESTOS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Reviewv. 26, n. 4, August 2017, p. 201-213