Netherlands - Pro Rata Deduction of Negative Income from Income Received in Each Member State

• Autores: Hannelore Niesten
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 2-3, 2018, págs. 116-119
• Idioma: inglés
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• Resumen

  • This note explores the ECJ’s decision in X v. Staatssecretaris van Financiën (Case C-283/15), wherein the Court held that denying a self-employed non-resident taxpayer, who receives 60% of his income from the Netherlands, a deduction for interest expenses related to his dwelling in another Member State when that taxpayer does not receive sufficient income in that Member State to qualify for such a deduction, is contrary to the freedom of establishment.