000			01367nab a2200313 c 4500
999			_c140388 _d140388
003			ES-MaIEF
005			20220711132856.0
007			ta
008			190409t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_952007 _aO'Shea, Tom
245		0	_aMontag _bdirectly linked German pension payments deductible, CJEU says _c by Tom O'Shea
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aIn this article the author examines the Court of Justice of the European Union's Montag judgment, in which it held that a nonresident individual earning income in Germany could deduct German compulsory occupational pension contributions when the payments were directly linked to activity generating the German income.
650		4	_947837 _aNO RESIDENTES
650		4	_947460 _aIMPUESTOS
650		4	_948000 _aPENSIONES
650		4	_941473 _aCOTIZACIONES SOCIALES
650		4	_941769 _aDEDUCCIONES
650		4	_925193 _aALEMANIA
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_948644 _aUNION EUROPEA
650		4	_947570 _aJURISPRUDENCIA
773	0		_9159960 _oOP 138-Bis/2019/93/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 10, March 11, 2019, p. 1085-1088
942			_cART