Resumen de Absence of loss relief rules for nonresidents may violate EC Treaty
On 29 March 2007, Advocate General Paolo Mengozzi of the European Court of Justice gave his Opinion in Grand Duchy of Luxembourg v. Hans Ulrich Lakebrink and Katrin Peters-Lakebrink. The case concerns the taxation of non-resident taxpayers who derive the majority of their income in Luxembourg, but who also incurred losses in their state of residence. The Advocate General concludes that the Luxembourg rules in question violate the EC Treaty and recommends that the ECJ decides for the taxpayer.
