CELEX: 62013CA0632
Language: en
Date: 2015-11-19 00:00:00
Title: Case C-632/13: Judgment of the Court (Sixth Chamber) of 19 November 2015 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v Hilkka Hirvonen (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)

18.1.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 16/4
            
         Judgment of the Court (Sixth Chamber) of 19 November 2015 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v Hilkka Hirvonen
   (Case C-632/13) (1)
   
   ((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))
   (2016/C 016/04)
   Language of the case: Swedish
   
      Referring court
   
   Högsta förvaltningsdomstolen
   
      Parties to the main proceedings
   
   
      Applicant: Skatteverket
   
      Defendant: Hilkka Hirvonen
   
      Operative part of the judgment
   
   In matters of taxation of income, the refusal to grant non-resident taxpayers, who obtain the majority of their income from the source State and who have opted for the taxation at source regime, the same personal deductions as those granted to resident taxpayers under the ordinary taxation regime does not constitute discrimination contrary to Article 21 TFEU where the non-resident taxpayers are not subject to an overall tax burden greater than that placed on resident taxpayers and on persons in a similar situation whose circumstances are comparable to those of non-resident taxpayers.
   
      (1)  OJ C 31, 1.2.2014.