Request for a preliminary ruling from the Hoge Raad der Nederlanden in the case Kieback.
Must Article 39 EC be interpreted as meaning that the Member State where a taxable person engages in paid employment is, when charging income tax, to take the personal and family circumstances of the interested party into account in circumstances where (i) that taxable person only worked for a part of the tax year in that Member State while living in another Member State, (ii) he received all, or almost all, of his income for that period in that State of employment, (iii) he has left, in the course of the relevant year, to live and work in another State, and (iv) when the tax year is considered as a whole, he did not receive all, or almost all, of his income in the first-mentioned State of employment? Does it make a difference to the answer to the first question whether the State where the worker has gone to live and work during the course of the tax year is not a Member State of the European Union? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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