The Court of Justice has given a judgment in the case Grünewald.

Article 63 TFEU must be interpreted as precluding legislation of a Member State which does not permit a non-resident taxpayer who has received in that Member State commercial income generated by shares in a business which were transferred to him by a relative in the course of a gift by way of anticipated succession to deduct from that income the annuities which he has paid to that relative in consideration for that gift, whereas that legislation allows a resident taxpayer to make such a deduction.



Informatiesoort: Nieuws

Rubriek: Inkomstenbelasting, Europees belastingrecht

H&I: Previews


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