CELEX: 62013CN0632
Language: en
Date: 2013-12-03 00:00:00
Title: Case C-632/13: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 3 December 2013 — Skatteverket v Hilkka Hirvonen

1.2.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 31/6
            
         Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 3 December 2013 — Skatteverket v Hilkka Hirvonen
   (Case C-632/13)
   2014/C 31/09
   Language of the case: Swedish
   
      Referring court
   
   Högsta förvaltningsdomstolen
   
      Parties to the main proceedings
   
   
      Applicant: Skatteverket
   
      Defendant: Hilkka Hirvonen
   
      Question referred
   
   Does Article 45 TFEU preclude provisions in a Member State’s legislation which mean that a person resident in another Member State — who receives all or almost all his income from the first Member State — can choose between two entirely different systems of taxation, that is to say, either to be taxed at source at a lower tax rate but without the right to such tax relief as is applicable under the ordinary income tax system, or to be taxed on his income under the latter system and thus be able to benefit from the tax relief in question?