C-632/13Skatteverket v Hilkka Hirvonen

Domstolens egne nøkkelord

Reference for a preliminary ruling — Freedom of movement for persons — Equal treatment — Income tax — Revenue of non-resident taxpayers subject to taxation at source — Exclusion of any tax deduction related to the taxpayer’s personal circumstances — Justification — Possibility for non-resident taxpayers to opt for the regime applicable to resident taxpayers and to benefit from the relevant tax deductions.

Tolker