Scorpio and the Netherlands

• Autores: Dick Molenaar, Harald Grams
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 2, 2007, págs. 63-68
• Idioma: inglés
• Títulos paralelos:
  • major changes in artiste and sportsman taxation in the European Union
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• Resumen

  • In this article, the authors first discuss the special taxing rules for artistes and sportsmen and their effects. They then proceed to consider the implications of the European Court of Justice's judgment in the Scorpio case. Finally, the authors discuss the reasons behind the decision of the Netherlands to end the taxation of non-resident artistes and sportsmen.