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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/23196

Title: Proportional Granting of Personal and Family Allowances. Following AG Opinion in X v. Staatssecretaris van Financiën (Case C-283/15)
Authors: Niesten, Hannelore
Issue Date: 2017
Citation: European taxation (Print), 57(2-3), p. 99-103
Abstract: The author discusses the case of X v. Staatssecretaris van Financiën (Case C-283/15), in respect of which the Advocate General opined that personal and family allowances should be allowed depending on the proportion of income falling within the taxing jurisdiction of each Member State.
URI: http://hdl.handle.net/1942/23196
ISSN: 0014-3138
Category: A1
Type: Journal Contribution
Appears in Collections: Research publications

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