European Union - Proportional Granting of Personal and Family Allowances Following AG Opinion in X v. Staatssecretaris van Financiën (Case C-283/15)
- European Union
- H.M.L. Niesten
- European Taxation, 2017 (Volume 57), No 2/3
- 26 January 2017
The author discusses the case of X v. Staatssecretaris van Financiën (Case C-283/15), in respect of which the Advocate General opined that personal and family allowances should be allowed depending on the proportion of income falling within the taxing jurisdiction of each Member State.