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Finanzamt Köln Altstadt V Schumacker
''Finanzamt Köln Altstadt v Schumacker'' (1995C-279/93is an EU law case, concerning the free movement of workers in the European Union. Facts Roland Schumacker argued that he should get extra tax benefits in Germany. He was Belgian, lived in Belgium and worked in Germany. He paid German income tax, but was denied benefits that resident taxpayer A taxpayer is a person or organization (such as a company) subject to pay a tax. Modern taxpayers may have an identification number, a reference number issued by a government to citizens or firms. The term "taxpayer" generally characterizes o ...s received. Germany argued that it was hard to determine the income received by non-residents in their state of residence to assess deductions. Judgment The Court of Justice held that a non-resident taxpayer who receives almost all income in a state of employment is objectively comparable to someone who does the same work there. It followed that Schumacker should be entitled to the tax be ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
European Court Of Justice
The European Court of Justice (ECJ, french: Cour de Justice européenne), formally just the Court of Justice, is the supreme court of the European Union in matters of European Union law. As a part of the Court of Justice of the European Union, it is tasked with interpreting EU law and ensuring its uniform application across all EU member states under Article 263 of the Treaty of the Functioning of the European Union (TFEU). The Court was established in 1952, and is based in Luxembourg. It is composed of one judge per member state – currently – although it normally hears cases in panels of three, five or fifteen judges. The Court has been led by president Koen Lenaerts since 2015. The ECJ is the highest court of the European Union in matters of Union law, but not national law. It is not possible to appeal against the decisions of national courts in the ECJ, but rather national courts refer questions of EU law to the ECJ. However, it is ultimately for the national court ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Free Movement Of Workers
The freedom of movement for workers is a policy chapter of the acquis communautaire of the European Union. The free movement of workers means that nationals of any member state of the European Union can take up an employment in another member state on the same conditions as the nationals of that particular member state. In particular, no discrimination based on nationality is allowed. It is part of the free movement of persons and one of the four economic freedoms: free movement of goods, services, labour and capital. Article 45 TFEU (ex 39 and 48) states that: The right to free movement has both 'horizontal' and 'vertical' direct effect,''Union royale belge des sociétés de football association ASBL v Jean-Marc Bosman''Case C-415/93 EUR-Lex''Angonese v Cassa di Risparmio di Bolzano SpA''Case C-281/98(2000). EUR-Lex such that a citizen of any EU state can invoke the right, without more, in an ordinary court, against other persons, both governmental and non-governmental. Histo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
EU Law
European Union law is a system of rules operating within the member states of the European Union (EU). Since the founding of the European Coal and Steel Community following World War II, the EU has developed the aim to "promote peace, its values and the well-being of its peoples". The EU has political institutions, social and economic policies, which transcend nation states for the purpose of cooperation and human development. According to its Court of Justice the EU represents "a new legal order of international law".''Van Gend en Loos v Nederlandse Administratie der Belastingen'' (1963Case 26/62/ref> The EU's legal foundations are the Treaty on European Union and the Treaty on the Functioning of the European Union, currently unanimously agreed on by the governments of 27 member states. New members may join if they agree to follow the rules of the union, and existing states may leave according to their "own constitutional requirements".TEart 50 On the most sophisticated disc ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Free Movement Of Workers
The freedom of movement for workers is a policy chapter of the acquis communautaire of the European Union. The free movement of workers means that nationals of any member state of the European Union can take up an employment in another member state on the same conditions as the nationals of that particular member state. In particular, no discrimination based on nationality is allowed. It is part of the free movement of persons and one of the four economic freedoms: free movement of goods, services, labour and capital. Article 45 TFEU (ex 39 and 48) states that: The right to free movement has both 'horizontal' and 'vertical' direct effect,''Union royale belge des sociétés de football association ASBL v Jean-Marc Bosman''Case C-415/93 EUR-Lex''Angonese v Cassa di Risparmio di Bolzano SpA''Case C-281/98(2000). EUR-Lex such that a citizen of any EU state can invoke the right, without more, in an ordinary court, against other persons, both governmental and non-governmental. Histo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Benefits
Tax deduction is a reduction of income that is able to be taxed and is commonly a result of expenses, particularly those incurred to produce additional income. Tax deductions are a form of tax incentives, along with exemptions and tax credits. The difference between deductions, exemptions, and credits is that deductions and exemptions both reduce taxable income, while credits reduce tax. Above and below the line Above and below the line refers to items above or below adjusted gross income, which is item 37 on the tax year 2017 1040 tax form. Tax deductions above the line lessen adjusted gross income, while deductions below the line can only lessen taxable income if the aggregate of those deductions exceeds the standard deduction, which in tax year 2018 in the U.S., for example, was $12,000 for a single taxpayer and $24,000 for married couple. Limitations Often, deductions are subject to conditions, such as being allowed only for expenses incurred that produce current benefits. C ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Income Tax
An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics of the taxpayer and the type of income. The tax rate may increase as taxable income increases (referred to as graduated or progressive tax rates). The tax imposed on companies is usually known as corporate tax and is commonly levied at a flat rate. Individual income is often taxed at progressive rates where the tax rate applied to each additional unit of income increases (e.g., the first $10,000 of income taxed at 0%, the next $10,000 taxed at 1%, etc.). Most jurisdictions exempt local charitable organizations from tax. Income from investments may be taxed at different (generally lower) rates than other types of income. Credits of various sorts may be allowed that reduce tax. Some jurisdicti ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxpayer
A taxpayer is a person or organization (such as a company) subject to pay a tax. Modern taxpayers may have an Taxpayer Identification Number, identification number, a reference number issued by a government to Citizenship, citizens or Company, firms. The term "taxpayer" generally characterizes one who pays taxes. A taxpayer is an individual or entity that is obligated to make Payment, payments to Municipality, municipal or government Revenue service, taxation-agencies. Taxes can exist in the form of Income tax, income taxes and/or Property tax, property taxes imposed on owners of real property (such as homes and vehicles), along with many other forms. People may pay taxes when they pay for goods and services which are taxed. The term "taxpayer" often refers to the workforce of a country which pays for government systems and projects through taxation. The taxpayers' money becomes part of the Government spending, public funds, which comprise all money spent or invested by governmen ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Alien (law)
In law, an alien is any person (including an organization) who is not a citizenship, citizen or a nationality, national of a specific country, although definitions and terminology differ to some degree depending upon the continent or region. More generally, however, the term "alien" is perceived as synonymous with foreign national. (explaining that "the term 'foreign national' means.... (2) an individual who is not a citizen of the United States or a national of the United States (as defined in section 1101(a)(22) of title 8) and who is not green card, lawfully admitted for permanent residence, as defined by section 1101(a)(20) of title 8."). Lexicology The term "alien" is derived from the Latin ''alienus'', which in turn is derived from the Oscan ''mancupatis'', (a proto-Etruscan tribe), meaning a slave. The Latin later came to mean a stranger, a foreigner, or someone not related by blood. Similar terms to "alien" in this context include ''foreigner'' and ''lander''. Categor ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
European Union Law
European Union law is a system of rules operating within the member states of the European Union (EU). Since the founding of the European Coal and Steel Community following World War II, the EU has developed the aim to "promote peace, its values and the well-being of its peoples". The EU has political institutions, social and economic policies, which transcend nation states for the purpose of cooperation and human development. According to its Court of Justice the EU represents "a new legal order of international law".''Van Gend en Loos v Nederlandse Administratie der Belastingen'' (1963Case 26/62/ref> The EU's legal foundations are the Treaty on European Union and the Treaty on the Functioning of the European Union, currently unanimously agreed on by the governments of 27 member states. New members may join if they agree to follow the rules of the union, and existing states may leave according to their "own constitutional requirements".TEart 50 On the most sophisticated discu ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
