Europa Citizenship of the Union – Articles 12 EC and 18 EC – Income tax – Deductibility from taxable income of maintenance paid by a taxpayer resident in Germany to his former spouse resident in Austria – Proof of taxation of the maintenance payments in that Member State.
Citations:
C-403/03, [2005] EUECJ C-403/03
Links:
Jurisdiction:
European
European
Updated: 14 September 2022; Ref: scu.228464