Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation

Activity: Participating in or organising an event typesParticipation in conferenceScientific

Description

The Netherlands: Pending CJEU Cases Reintkamp, Ottman & Bolring: How to Interpret and to Apply the Schumacker Caselaw?
Period21 Nov 2025
Event typeConference
LocationVienna, AustriaShow on map
Degree of RecognitionInternational

Keywords

  • Schumacker
  • Personal and family circumstances
  • Pro-rata-parte system
  • Origin-based taxation
  • Free movement of workers
  • Free movement of capital
  • Tax neutrality
  • Ability-to-pay principle
  • Direct-benefit principle
  • Sustainable Development Goals
  • tax allowances
  • tax reductions
  • tax credits
  • tax relief