000			01813nab#a2200289#c#4500
003			IEF
005			20180219161902.0
008			171025s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aNiesten, Hannelore _964085
245			_aCase X v. Staatssecretaris van Financiën _b a step forward in a proper application of the ability - to - pay principle in cross - border situations ? _c Hennelore Niesten
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650		4	_aNO RESIDENTES _947837
650		4	_aRESIDENCIA FISCAL _948282
650		4	_aRENTA FAMILIAR _948261
650		4	_aIMPUESTOS _947460
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650		4	_aUNION EUROPEA _948644
650		4	_aJURISPRUDENCIA _947570
520			_aAccording 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.
773	0		_tEC Tax Review _w124968 _gv. 26, n. 4, August 2017, p. 201-213
942			_cART
942			_z148751
999			_c68638 _d68638