Document Server@UHasselt >
Research >
Research publications >

Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/25546

Title: Pro Rata Deduction of Negative Income from Income Received in Each Member State
Authors: Niesten, Hannelore
Issue Date: 2018
Citation: European taxation (Print), 58(2/3), p. 116-120
Abstract: This note explores the ECJ’s decision in X v. Staatssecretaris van Financiën (Case C-283/15), wherein the Court held that denying a self-employed non-resident taxpayer, who receives 60% of his income from the Netherlands, a deduction for interest expenses related to his dwelling in another Member State when that taxpayer does not receive sufficient income in that Member State to qualify for such a deduction, is contrary to the freedom of establishment.
URI: http://hdl.handle.net/1942/25546
ISSN: 0014-3138
Category: A1
Type: Journal Contribution
Appears in Collections: Research publications

Files in This Item:

Description SizeFormat
Published version317.86 kBAdobe PDF
Peer-reviewed author version169.66 kBAdobe PDF

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.