Request for a preliminary ruling from the Tribunal Administratif in the case Kohll and Kohll-Schlesser.
Does the principle of freedom of movement for workers, as enshrined in particular in Article 45 TFEU, preclude the provisions of Article 139ter(1) of the Law of 4 December 1967 on income tax, as amended, in so far as they restrict eligibility for the tax credit established there to persons in possession of a tax deduction form? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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