ECJ (Freedom To Provide Services) French Text – Freedom to provide services – Article 49 EC – Direct taxation – Income tax – Pension deduction of business expenses – Non-deductibility of remuneration for services provided by persons established in the Member States imposes taxes substantially more advantageous than that Member State tax – Deductibility subject to proof of the real and genuine benefits and the normality of the relevant remuneration – Restriction on freedom to provide services – Justification – Fight against fraud and tax evasion – Effectiveness of fiscal supervision – Proportionality
Citations:
C-318/10, [2011] EUECJ C-318/10, [2012] EUECJ C-318/10
Links:
Statutes:
European
Updated: 20 September 2022; Ref: scu.444935