Request for a preliminary ruling from the Högsta förvaltningsdomstolen in the case Hirvonen.

Does Article 45 TFEU preclude provisions in a Member State's legislation which mean that a person resident in another Member State – who receives all or almost all his income from the first Member State – can choose between two entirely different systems of taxation, that is to say, either to be taxed at source at a lower tax rate but without the right to such tax relief as is applicable under the ordinary income tax system, or to be taxed on his income under the latter system and thus be able to benefit from the tax relief in question?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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