The Ritter-Coulais case - a wrong decision in principle by the ECJ

• Autores: Gerard Meussen
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 7, 2006, págs. 335-338
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • The author first provides a brief description of the European Court of Justice (ECJ) Ritter-Coulais case. He then considers the taxation of a personal dwelling in the Member States' income tax systems, the deduction of foreign losses and the application of negative tax progression clauses with regard to the case. The author concludes by expressing his personal opinion that the ECJ's decision in this case is wrong in principle.