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
By: Niesten, Hannelore
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Material type: 
ArticlePublisher: 2017Subject(s): NO RESIDENTES | RESIDENCIA FISCAL | RENTA FAMILIAR | IMPUESTOS | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
EC Tax Review v. 26, n. 4, August 2017, p. 201-213Summary: 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.
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| IEF | OP 2141-B/2017/4-4 (Browse shelf) | Available | OP 2141-B/2017/4-4 |
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| OP 2141-B/2017/4-1 Towards a more coordinated approach of the relation between the taxpayerand tax administrations | OP 2141-B/2017/4-2 VAT effects of year - end transfer pricing adjustments | OP 2141-B/2017/4-3 The Brisal and KBC Finance Decision | OP 2141-B/2017/4-4 Case X v. Staatssecretaris van Financiën | OP 2141-B/2017/4-5 One inheritance, one tax | OP 2141-B/2017/4-6 Brexit : consequences for trade, VAT and customs | OP 2141-B/2017/5-1 Can tax treaties confer state aid? |
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.
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