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In this article, the author critically discusses the recently decided Renneberg case. In substance, the Court ignored completely the DTC allocation rule, that allocated exclusively income, both positive and negative income, from an owner–occupied dwelling situated in Belgium of a resident in...
Individual taxpayers can make a direct appeal to EC law which is sufficiently precise and unconditional for national courts of law. However, if a taxpayer fails to make an appeal to a clear infringement of EC law during a court procedure, the question arises whether a national court is...
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