Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/23196
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dc.contributor.authorNIESTEN, Hannelore-
dc.date.accessioned2017-02-27T07:45:57Z-
dc.date.available2017-02-27T07:45:57Z-
dc.date.issued2017-
dc.identifier.citationEuropean taxation (Print), 57(2-3), p. 99-103-
dc.identifier.issn0014-3138-
dc.identifier.urihttp://hdl.handle.net/1942/23196-
dc.description.abstractThe 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.isoen-
dc.rightsEUROPEAN TAXATION-
dc.titleProportional Granting of Personal and Family Allowances. Following AG Opinion in X v. Staatssecretaris van Financiën (Case C-283/15)-
dc.typeJournal Contribution-
dc.identifier.epage103-
dc.identifier.issue2-3-
dc.identifier.spage99-
dc.identifier.volume57-
local.bibliographicCitation.jcatA1-
local.type.refereedRefereed-
local.type.specifiedArticle-
local.identifier.vabbc:vabb:437804-
item.accessRightsRestricted Access-
item.validationvabb 2019-
item.fulltextWith Fulltext-
item.fullcitationNIESTEN, 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.contributorNIESTEN, Hannelore-
crisitem.journal.issn0014-3138-
Appears in Collections:Research publications
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