Please use this identifier to cite or link to this item:
http://hdl.handle.net/1942/23196
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | NIESTEN, Hannelore | - |
dc.date.accessioned | 2017-02-27T07:45:57Z | - |
dc.date.available | 2017-02-27T07:45:57Z | - |
dc.date.issued | 2017 | - |
dc.identifier.citation | European taxation (Print), 57(2-3), p. 99-103 | - |
dc.identifier.issn | 0014-3138 | - |
dc.identifier.uri | http://hdl.handle.net/1942/23196 | - |
dc.description.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. | - |
dc.language.iso | en | - |
dc.rights | EUROPEAN TAXATION | - |
dc.title | Proportional Granting of Personal and Family Allowances. Following AG Opinion in X v. Staatssecretaris van Financiën (Case C-283/15) | - |
dc.type | Journal Contribution | - |
dc.identifier.epage | 103 | - |
dc.identifier.issue | 2-3 | - |
dc.identifier.spage | 99 | - |
dc.identifier.volume | 57 | - |
local.bibliographicCitation.jcat | A1 | - |
local.type.refereed | Refereed | - |
local.type.specified | Article | - |
local.identifier.vabb | c:vabb:437804 | - |
item.fullcitation | NIESTEN, Hannelore (2017) Proportional Granting of Personal and Family Allowances. Following AG Opinion in X v. Staatssecretaris van Financiën (Case C-283/15). In: European taxation (Print), 57(2-3), p. 99-103. | - |
item.fulltext | With Fulltext | - |
item.validation | vabb 2019 | - |
item.contributor | NIESTEN, Hannelore | - |
item.accessRights | Restricted Access | - |
crisitem.journal.issn | 0014-3138 | - |
Appears in Collections: | Research publications |
Files in This Item:
File | Description | Size | Format | |
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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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