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European Union - Did the ECJ Go Too Far in Brisal (Case C-18/15)?

Country:
European Union
Author:
J.S. Ribeiro
Issue:
European Taxation, 2017 (Volume 57), No 11
Published:
12 October 2017
In this article, the author provides a critique of the ECJ’s decision in Brisal (Case C-18/15), arguing that the ECJ went too far in equating residents with non-residents with regard to the deduction of expenses, with the result that an excessive administrative burden has been placed on both tax authorities and taxpayers. In the end, the decision covertly encourages Member States to give up source taxation of interest.
 
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