Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“pro-rata personal deductions”), concerning personal and family tax benefits in multistate situations
CFE ECJ Task Force; Richelle, Isabelle
2018 • In European Taxation, 58 (2018), p. 163-169
personal deductions; pro-rata; personal and family tax benefits
Abstract :
[en] This CFE Opinion Statement, submitted to the European Institutions in December 2017, comments on the ECJ decision in X (Case C-283/15) (“pro-rata personal deductions”) Concerning personal and family tax benefits in multi state situations
Research center :
ECJ Task Force of Fiscal Documentation Tax Institute de l'Université de Liège
Precision for document type :
Analysis of case law/Statutory reports
Disciplines :
Tax law
Author, co-author :
CFE ECJ Task Force
Richelle, Isabelle ; Université de Liège - ULiège > Département de droit > Droit fiscal
Language :
English
Title :
Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“pro-rata personal deductions”), concerning personal and family tax benefits in multistate situations
Publication date :
22 February 2018
Journal title :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
Special issue title :
4
Volume :
58
Issue :
2018
Pages :
163-169
Peer reviewed :
Peer Reviewed verified by ORBi
Funders :
CFE - Confédération Fiscale Européenne [BE]
Commentary :
The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers. Although the Opinion Statement has been drafted by the ECJ Task Force, its content does not necessarily reflect the position of all members of the group.
