Gschwind decision: German tax law not discriminatory for non-resident married couples

Journal

Author

Newey, R.

Country

European Union; Germany; Netherlands

Published Date

1 March 2000

Issue

European Taxation 2000 (Volume 40), No. 3

Note on the decision of the ECJ of 14 September 1999, Gschwind v. Finanzamt Aachen-Aussenstadt, case C-391/97.