ECJ Judgment – Reference for a preliminary ruling – Freedom of movement for persons – Equal treatment – Income tax – Revenue of non-resident taxpayers subject to taxation at source – Exclusion of any tax deduction related to the taxpayer’s personal circumstances – Justification – Possibility for non-resident taxpayers to opt for the regime applicable to resident taxpayers and to benefit from the relevant tax deductions
ECLI:EU:C:2015:765, C-632/13, [2015] EUECJ C-632/13
Bailii
European
Updated: 06 January 2022; Ref: scu.554856