Abstract
In this article, the author provides a critique of the ECJ’s decision in Brisal (Case C-18/15), arguing that the ECJ went too far in equating residents with non-residents with regard to the deduction of expenses, with the result that an excessive administrative burden has been placed on both tax authorities and taxpayers. In the end, the decision covertly encourages Member States to give up source taxation of interest.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.