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Case C-440/08: Judgment of the Court (First Chamber) of 18 March 2010 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — F. Gielen v Staatssecretaris van Financiën (Direct taxation — Article 43 EC — Non-resident taxable person — Business operator — Right to a self-employed person’s deduction — Hours test — Discrimination between resident and non-resident taxable persons — Option to be treated as a resident taxable person)
- CELEX number:
- 62008CA0440
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 18/03/2010
- Number of pages:
- 1
Judgment of the Court (First Chamber) of 18 March 2010.
F. Gielen v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
Direct taxation - Article 43 EC -Non-resident taxable person - Business operator - Right to a self-employed person’s deduction - Hours test - Discrimination between resident and non-resident taxable persons - Option to be treated as a resident taxable person.
Case C-440/08.
ECLI identifier: ECLI:EU:C:2010:148
- CELEX number:
- 62008CJ0440
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 18/03/2010
Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 27 October 2009.
F. Gielen v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
Direct taxation - Article 43 EC -Non-resident taxable person - Business operator - Right to a self-employed person’s deduction - Hours test - Discrimination between resident and non-resident taxable persons - Option to be treated as a resident taxable person.
Case C-440/08.
ECLI identifier: ECLI:EU:C:2009:661
- CELEX number:
- 62008CC0440
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 27/10/2009
Case C-440/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 6 October 2008 — F. Gielen, other party: Staatssecretaris van Financiën
- CELEX number:
- 62008CN0440
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 06/10/2008
- Number of pages:
- 1
Domain: All, CELEX number: 62008C?0440, Search language: English