H&I 2013/5.4
Ettwein. Use of splitting method to spouses with a residence in Switzerland. Court of Justice
CJ 28-02-2013, BZ3824 (Uitspraak), m.nt. Daniël Smit (Ettwein)
- Instantie
Court of Justice of the European Union
- Datum
28 februari 2013
- Zaaknummer
C-425/11
- Noot
Daniël Smit
- LJN
BZ3824
- Roepnaam
Ettwein
- JCDI
JCDI:ADS914132:1
- Vakgebied(en)
Europees belastingrecht (V)
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 28‑02‑2013
Conclusie, Court of Justice of the European Union (Advocate General), 18‑10‑2012
Essentie
Ettwein. Use of splitting method to spouses with a residence in Switzerland. Court of Justice
Samenvatting
A German couple moved their residency from Germany to Switzerland. After emigration, they continued to work in Germany on a self-employed basis. They received almost their entire income in Germany. During the period of German residence, the spouse had opted for the favourable German ‘splitting’ regime and she wished to continue to do so after emigration. To that end, she filed a request to the German tax authorities. This request, however, was rejected on the ground that the couple was no longer residing ... Verder lezen? Log in om dit document te bekijken.