Court of Justice of the European Union · Judgment
C-376/03D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen
- Decided
- 2005-07-05
- ECLI
- ECLI:EU:C:2005:424
- CELEX
- 62003CJ0376
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Tax legislation - Wealth tax - Entitlement to an allowance - Separate treatment of residents and non-residents - Double taxation convention.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
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