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Document 61988CJ0175

    Summary of the Judgment

    Keywords
    Summary

    Keywords

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    Freedom of movement of persons - Workers - Equal treatment - Remuneration - Income tax - Repayment of tax overpaid in a system of deduction at source - Repayment conditional on residence for the entire year of assessment - Not permitted

    ( EEC Treaty, Art . 48(2 ) )

    Summary

    Article 48(2 ) of the Treaty precludes a Member State from providing in its tax legislation that sums deducted by way of tax from the salaries and wages of employed persons who are nationals of a Member State and are resident taxpayers for only part of the year because they take up residence in the country or leave it during the course of the tax year are to remain the property of the Treasury and are not repayable .

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