Case X ( C-283/15 ) and the myth of Schumacker's 90% rule Isabella de Groot
By: Groot, Isabella de
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Material type: 
ArticlePublisher: 2017Subject(s): RESIDENCIA FISCAL | NO RESIDENTES | IMPUESTOS | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
Intertax v. 45, n. 8-9, August / September 2017, p. 567-576Summary: 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.
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| OP 2141/2017/8/9-3 G7 priorities in taxation | OP 2141/2017/8/9-4 Tax sparing | OP 2141/2017/8/9-5 Lowering the permanent establishment threshold via the anti - BEPS convention | OP 2141/2017/8/9-6 Case X ( C-283/15 ) and the myth of Schumacker's 90% rule | OP 2141/2017/8/9-7 Recent competitive tax and immigration measures are turning Italy into an " El Dorado " for foreign investors, workers and HNWIs | OP 2141/2018/1 Intertax | OP 2141/2018/10 Intertax |
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.
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