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European Union - Latest Case Law on the Deductibility of School Fees Incurred Abroad

Country:
European Union
Author:
D. Mussche
Issue:
European Taxation, 2011 (Volume 51), No 8
Published:
4 July 2011
In Zanotti, which examined the Italian rules on the deductibility of university fees incurred abroad, the ECJ held that national legislation that allows a deduction for the cost of attending a domestic university but not a university in another Member State is in breach of EU law; however, national legislation can limit the deduction to the maximum amount established for the corresponding cost of attending similar courses at a domestic public university.
 
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