Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/39603
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dc.contributor.authorVANDERKERKEN, Caroline-
dc.date.accessioned2023-02-28T12:58:29Z-
dc.date.available2023-02-28T12:58:29Z-
dc.date.issued2022-
dc.date.submitted2022-09-12T10:13:15Z-
dc.identifier.citationEuropean taxation (Print), 62 (8) , p. 345 -349-
dc.identifier.urihttp://hdl.handle.net/1942/39603-
dc.description.abstractIn 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.-
dc.language.isoen-
dc.rightsIBFD-
dc.titleBelgium - Loss of Personal Income Tax Advantages in Cross-Border Situations Infringes EU Fundamental Freedoms-
dc.typeJournal Contribution-
dc.identifier.epage349-
dc.identifier.issue8-
dc.identifier.spage345-
dc.identifier.volume62-
local.format.pages5-
local.bibliographicCitation.jcatA1-
local.type.refereedRefereed-
local.type.specifiedArticle-
local.provider.typePdf-
local.uhasselt.internationalno-
item.fulltextWith Fulltext-
item.fullcitationVANDERKERKEN, Caroline (2022) Belgium - Loss of Personal Income Tax Advantages in Cross-Border Situations Infringes EU Fundamental Freedoms. In: European taxation (Print), 62 (8) , p. 345 -349.-
item.contributorVANDERKERKEN, Caroline-
item.accessRightsRestricted Access-
crisitem.journal.issn0014-3138-
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