This document is an excerpt from the EUR-Lex website
Document 62015CN0283
Case C-283/15: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 11 June 2015 — X; other party: Staatssecretaris van Financiën
Case C-283/15: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 11 June 2015 — X; other party: Staatssecretaris van Financiën
Case C-283/15: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 11 June 2015 — X; other party: Staatssecretaris van Financiën
OJ C 294, 7.9.2015, p. 31–32
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
7.9.2015 |
EN |
Official Journal of the European Union |
C 294/31 |
Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 11 June 2015 — X; other party: Staatssecretaris van Financiën
(Case C-283/15)
(2015/C 294/38)
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Appellant: X
Respondent: Staatssecretaris van Financiën
Questions referred
1. |
Must the provisions of the TFEU relating to free movement be interpreted as precluding national legislation under which a European Union citizen who resides in Spain and whose work-related income is taxed in the amount of approximately 60 % by the Netherlands and approximately 40 % by Switzerland may not deduct his negative income incurred in respect of his property in Spain, which is for his personal use, from his work-related income which is taxed in the Netherlands, even if he receives such a low income in Spain, as his State of residence, that the abovementioned negative income in the year in question could not have led to tax relief in the State of residence? |
2. |
|
3. |
Would the answer to the two questions set out under (2) be different if one of the States in which the European Union citizen earns his income is Switzerland, which is not a Member State of the European Union and also does not belong to the European Economic Area? |
4. |
To what extent is it significant in this regard whether the legislation of the taxpayer’s country of residence (in this case, Spain) makes provision for the possibility of deducting mortgage interest relating to the taxpayer’s property and the possibility of offsetting the tax losses arising therefrom in the year in question against possible income earned in that country in later years? |