H&I 2012/9.3
Bourges-Maunoury & Heintz. Inclusion of income paid by the European Union in the calculation of the cap for wealth tax. Court of Justice
CJ 07-05-2012, C-558/10 (Uitspraak), m.nt. Thomas (Bourges-Maunory en Heintz)
- Instantie
Court of Justice of the European Union
- Datum
7 mei 2012
- Magistraten
K. Lenaerts, R. Silva de Lapuerta, E. Juhász, T. von Danwitz, D. Šváby
- Zaaknummer
C-558/10
- Noot
Thomas
- Roepnaam
Bourges-Maunory en Heintz
- JCDI
JCDI:ADS253750:1
- Vakgebied(en)
Europees belastingrecht / Inbreuk op het gemeenschapsrecht
Europees belastingrecht (V)
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 07‑05‑2012
Essentie
Bourges-Maunoury & Heintz. Inclusion of income paid by the European Union in the calculation of the cap for wealth tax. Court of Justice
Samenvatting
Article 13 of the Protocol on the Privileges and Immunities of the European Communities must be interpreted as meaning that it precludes national legislation which takes – directly or indirectly – account of the income, including the pensions and allowances upon termination of service, paid by the European Union to its officials and other staff, or to its former officials and former staff, in calculating the cap on a tax such as the wealth tax. ... Verder lezen? Log in om dit document te bekijken.