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Netherlands - Pro Rata Deduction of Negative Income from Income Received in Each Member State

Country:
Netherlands
Author:
H. Niesten
Issue:
European Taxation, 2018 (Volume 58), No 2/3
Published:
16 January 2018
This note explores the ECJ’s decision in X v. Staatssecretaris van Financiën (Case C-283/15), wherein the Court held that denying a self-employed non-resident taxpayer, who receives 60% of his income from the Netherlands, a deduction for interest expenses related to his dwelling in another Member State when that taxpayer does not receive sufficient income in that Member State to qualify for such a deduction, is contrary to the freedom of establishment.
 
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