Judgment of the Court of Justice in the case Kohll and Kohll-Schlesser.

Articles 21 and 45 TFEU must be interpreted as precluding a national tax law, such as that at issue in the main proceedings, which restricts the eligibility for the pensioners' tax credit to taxpayers in possession of a tax deduction form. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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