H&I 2017/140
X. Deduction of negative income in proportion to the share of income received within the Member State. Schumacker doctrine. Court of Justice
CJ 09-02-2017, C-283/15 (Uitspraak), m.nt. Rens Paternotte
- Instantie
Court of Justice of the European Union
- Datum
9 februari 2017
- Zaaknummer
C-283/15
- Noot
Rens Paternotte
- JCDI
JCDI:ADS926250:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Europees belastingrecht / Europese verdragsvrijheden
Europees belastingrecht / Discriminatie
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 09‑02‑2017
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 11‑06‑2015
Essentie
Judgment of the Court of Justice in the case X.
- Article 49 TFEU must be interpreted as precluding a Member State, the tax legislation of which permits the deduction of ‘negative income’ relating to a dwelling, from refusing the benefit of that deduction to a self-employed non-resident where that person receives, within that Member State, 60% of his total income and does not receive, within the Member State where his dwelling is located, income that enables him to qualify for an equivalent right to deduct.
- The injunction imposed by the answer to the first question concerns ... Verder lezen? Log in om dit document te bekijken.