Please use this identifier to cite or link to this item:
http://hdl.handle.net/1942/23196| Title: | Proportional Granting of Personal and Family Allowances. Following AG Opinion in X v. Staatssecretaris van Financiën (Case C-283/15) | Authors: | NIESTEN, Hannelore | Issue Date: | 2017 | Source: | European taxation (Print), 57(2-3), p. 99-103 | Abstract: | The author discusses the case of X v. Staatssecretaris van Financiën (Case C-283/15), in respect of which the Advocate General opined that personal and family allowances should be allowed depending on the proportion of income falling within the taxing jurisdiction of each Member State. | Document URI: | http://hdl.handle.net/1942/23196 | ISSN: | 0014-3138 | Rights: | EUROPEAN TAXATION | Category: | A1 | Type: | Journal Contribution | Validations: | vabb 2019 |
| Appears in Collections: | Research publications |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| ET HN.pdf Restricted Access | Published version | 167.64 kB | Adobe PDF | View/Open Request a copy |
| ET HN (2).pdf Restricted Access | Non Peer-reviewed author version | 683.21 kB | Adobe PDF | View/Open Request a copy |
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