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http://hdl.handle.net/1942/25546
Title: | Pro Rata Deduction of Negative Income from Income Received in Each Member State | Authors: | NIESTEN, Hannelore | Issue Date: | 2018 | Source: | European taxation (Print), 58(2/3), p. 116-120 | Abstract: | This note explores the ECJ’s decision in X v. Staatssecretaris van Financiën (Case C-283/15), wherein the Court held that denying a self-employed non-resident taxpayer, who receives 60% of his income from the Netherlands, a deduction for interest expenses related to his dwelling in another Member State when that taxpayer does not receive sufficient income in that Member State to qualify for such a deduction, is contrary to the freedom of establishment. | Document URI: | http://hdl.handle.net/1942/25546 | ISSN: | 0014-3138 | Category: | A1 | Type: | Journal Contribution | Validations: | vabb 2020 |
Appears in Collections: | Research publications |
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et_2018_02_nl_1.pdf Restricted Access | Peer-reviewed author version | 162.38 kB | Adobe PDF | View/Open Request a copy |
et_2018_02_nl_1.pdf Restricted Access | Published version | 317.86 kB | Adobe PDF | View/Open Request a copy |
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