Request for a preliminary ruling from the Hoge Raad in the case X.
Must the provisions of the TFEU relating to free movement be interpreted as precluding national legislation under which a European Union citizen who resides in Spain and whose work-related income is taxed in the amount of approximately 60 % by the Netherlands and approximately 40 % by Switzerland may not deduct his negative income incurred in respect of his property in Spain, which is for his personal use, from his work-related income which is taxed in the Netherlands, even if he receives such a low income in Spain, as his State of residence, that the abovementioned negative income in the year in question could not have led to tax relief in the State of residence? 

Informatiesoort: Nieuws

Rubriek: Inkomstenbelasting, Europees belastingrecht

H&I: Previews


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