Guido Imfeld v Etat Belge: ECJ 12 Dec 2013

ECJ Freedom of establishment – Equal treatment – Income tax – Legislation for the avoidance of double taxation – Income earned in a State other than the State of residence – Method of exemption subject to progressivity in the State of residence – Account taken, in part, of personal and family circumstances – Loss of certain tax advantages linked to the personal and family circumstances of the worker

C-303/12, [2013] EUECJ C-303/12
Bailii

European

Updated: 27 November 2021; Ref: scu.518965