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http://hdl.handle.net/1942/39603| Title: | Belgium - Loss of Personal Income Tax Advantages in Cross-Border Situations Infringes EU Fundamental Freedoms | Authors: | VANDERKERKEN, Caroline | Issue Date: | 2022 | Source: | European taxation (Print), 62 (8) , p. 345 -349 | Abstract: | In this note, the author outlines and comments on the ECJ’s recent decision in BJ v. État belge (C-241/20), wherein the Court addressed the application of the exemption-with-progression clause in tax treaties in the context of tax advantages for personal and family reasons applicable to taxpayers with cross-border income. | Document URI: | http://hdl.handle.net/1942/39603 | ISSN: | 0014-3138 | Rights: | IBFD | Category: | A1 | Type: | Journal Contribution |
| Appears in Collections: | Research publications |
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|---|---|---|---|---|
| Belgium - Loss of Personal Income Tax Advantages in Cross-Border Situations Infringes EU Fundamental Freedoms - IBFD.pdf Restricted Access | Published version | 130.51 kB | Adobe PDF | View/Open Request a copy |
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