Opinion of Advocate General Campos Sánchez-Bordona in the case Kohll and Kohll-Schlesser. Freedom of movement for workers, laid down in Article 45 TFEU, precludes a national measure, like Article 139ter(1) of the amended Law of 4 December 1967 on income tax, in so far as the latter restricts eligibility for pensioners' tax credit solely to persons subject to the system of tax deduction at source.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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