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 “Pro-Rata Personal Deductions”), Concerning Personal and Family Tax Benefits in Multi-State Situations
[en] This Opinion Statement was prepared by the CFE ECJ Task Force. It concerns X (Case C-283/15), in respect of which the First Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 9 February 2017. In general terms, the Court followed the Opinion of Advocate General Wathelet of 7 September 2016.
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 “Pro-Rata Personal Deductions”), Concerning Personal and Family Tax Benefits in Multi-State Situations
Publication date :
April 2018
Journal title :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
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.
