Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“pro-rata personal deductions”), concerning personal and family tax benefits in multi-state situations

Eric Kemmeren; CFE ECJ Task Force The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers

Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“pro-rata personal deductions”), concerning personal and family tax benefits in multi-state situations

Eric Kemmeren, CFE ECJ Task Force The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers

Research output: Contribution to journal › Article › Professional

Original language	English
Pages (from-to)	163-169
Number of pages	7
Journal	European Taxation
Volume	58
Issue number	4
Publication status	Published - 2018

Cite this

Kemmeren, E., & The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers, CFE. ECJ. T. F. (2018). Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“pro-rata personal deductions”), concerning personal and family tax benefits in multi-state situations. European Taxation, 58(4), 163-169.

Kemmeren, Eric ; The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers, CFE ECJ Task Force. / Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“pro-rata personal deductions”), concerning personal and family tax benefits in multi-state situations. In: European Taxation. 2018 ; Vol. 58, No. 4. pp. 163-169.

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title = "Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“pro-rata personal deductions”), concerning personal and family tax benefits in multi-state situations",

author = "Eric Kemmeren and {The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, J{\"u}rgen L{\"u}dicke, Jo{\~a}o Nogueira, Pasquale Pistone, Albert R{\"a}dler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Bl{\'e}ti{\`e}re, Isabelle Richelle, Alexander Rust and Rupert Shiers}, {CFE ECJ Task Force}",

year = "2018",

language = "English",

volume = "58",

pages = "163--169",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "4",

}

Kemmeren, E & The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers, CFEECJTF 2018, 'Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“pro-rata personal deductions”), concerning personal and family tax benefits in multi-state situations', European Taxation, vol. 58, no. 4, pp. 163-169.

Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“pro-rata personal deductions”), concerning personal and family tax benefits in multi-state situations. / Kemmeren, Eric; The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers, CFE ECJ Task Force.
In: European Taxation, Vol. 58, No. 4, 2018, p. 163-169.

Research output: Contribution to journal › Article › Professional

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Kemmeren E, The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers CFEECJTF. Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“pro-rata personal deductions”), concerning personal and family tax benefits in multi-state situations. European Taxation. 2018;58(4):163-169.