C-56/09Emiliano Zanotti v Agenzia delle Entrate - Ufficio Roma 2

Domstolens egne nøkkelord

Freedom to provide services - Citizenship of the European Union - Articles 18 EC and 49 EC - National income tax legislation - Right to deduct total tuition fees from gross tax up to a fixed percentage - University course attended in another Member State - Imposition of a quantitative limit - Deduction up to a maximum amount laid down for registration and course fees paid for similar tuition provided by national State universities - Imposition of a territorial limit - Deduction up to a maximum amount laid down for registration and course fees paid for similar tuition provided by the national State university nearest to the taxpayer’s residence for fiscal purposes.

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