Type: Judgment

Authority: European Authorities: Euopean Communities' Court of Justice

Date: 01/25/2007

Subject: The Court ruled that Article 43 EC precludes a resident taxpayer from being refused, by his Member State of residence, joint assessment of income tax with his spouse who lives in another Member State on the ground that (in that state) she only received non-taxable income.

Parties: Dinslaken c/ Meindl

Classification: Art. 15 Right of establishment - Art. 21 Non discrimination

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