Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 11/19/2015

Subject: The Court affirmed that in matters of taxation of income, the refusal to grant non-resident taxpayers, who obtain the majority of their income from the source State and who have opted for the taxation at source regime, the same personal deductions as those granted to resident taxpayers under the ordinary taxation regime does not constitute discrimination contrary to Article 21 TFEU where the non-resident taxpayers are not subject to an overall tax burden greater than that placed on resident taxpayers and on persons in a similar situation whose circumstances are comparable to those of non-resident taxpayers

Parties: Hirvonen

Classification: Citizens’ rights - Art. 45 Freedom of movement

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